PENGARUH PERUBAHAN TARIF PAJAK, PEMAHAMAN PERPAJAKAN DAN MODERNISASI SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN KEADILAN PAJAK SEBAGAI VARIABEL MODERASI

Abstract

This study aims to analyze the influence of changes in tax rates, understanding of taxation, and modernization of the tax system, with justice as a moderating variable, on the tax compliance of MSME taxpayers at the Pondok Aren Primary Tax Office. The method used is a quantitative method. The sampling technique used is purposive sampling. With a research population of 45,777 MSME taxpayers registered at the Pondok Aren Primary Tax Office, the sample in this study consisted of 100 taxpayers, using the Slovin formula. The results of this study indicate that changes in tax rates partially have no effect on taxpayer compliance, while understanding of taxation and modernization of the tax system partially have a positive influence on taxpayer compliance. Tax justice cannot moderate the influence of changes in tax rates, calculation methods, and modernization of the tax system on the tax compliance of MSMEs.