MSME Taxpayer Compliance Based on Fiscal Policy (Study on MSMEs in the Cracker and Salted Fish Industries in Kenjeran, Surabaya)
1Tri Yuniati, 2Hartono
1Sekolah Tinggi Ilmu Ekonomi Indosesia (STIESIA)
2Faculty of Economics, Majapahit Islamic University
https://doi.org/10.47191/jefms/v7-i12-01
ABSTRACT:
This research aims to analyze how MSMEs (Micro/Small/Medium Enterprises) taxpayers comply with their tax payment obligation based on Fiscal Policy. The research population consists of MSME taxpayers living in Surabaya. The sample includes 52 respondents, selected using a purposive sampling method. A questionnaire was used as the instrument, and the data were analyzed using the SEM Approach with Warp PLS 6.0. The results showed that the compliance behavior of taxpayers, their willingness to negotiate, and the preparation of financial reports based on profit management have significant positive impacts on tax obligations, as measured by voluntary tax compliance. However, the tax morale of taxpayers also has some negative impacts on tax obligations, as measured by voluntary tax compliance. Novelty has found that the compliance of the taxpayers in running their tax obligation is influenced by the taxpayers’ behavior itself. Not because of the rules, but because they running it judging from their economic and financial condition using the Fiscal Policy Approach for MSMEs and the Conceptual Approach viewed from the opinion developed by that tax policy.
KEYWORDS:
Fiscal Policy, Taxpayers Behavior, Tax Obligation, Voluntary Tax Compliance.
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