The Mediating Tax Complexity on The Influence of Tax Fairness and Transparency on Tax Compliance in Small and Medium Enterprises at Jakarta

Waluyo, Waluyo and Juhary, Ali (2023) The Mediating Tax Complexity on The Influence of Tax Fairness and Transparency on Tax Compliance in Small and Medium Enterprises at Jakarta. In: Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia.

Text The Mediating Tax Complexity on The Influence of Tax Fairness and Transparency on Tax Compliance in SME at Jakarta.pdf Download (402kB)

Abstract

Various efforts have been made to improve the performance of tax authorities. This study aims to analyze and test the effect of tax justice and transparency on taxpayer compliance mediated by tax complexity at SMEs in Jakarta. The sample in this study was 176 respondents. The results of this study show that Tax Fairness, Transparency, and Tax Complexity have a positive and significant influence on Tax Compliance. In addition, Tax Fairness and Transparency have a positive and considerable impact on the use of tax complexity. Tax complexity does not mediate the relationship between tax fairness and tax compliance. However, tax complexity can mediate the relationship between transparency and tax compliance.

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