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THE ROLE OF TAX FAIRNESS AND TAXPAYER TRUST IN BUILDING VOLUNTARY COMPLIANCE IN MSME TAXPAYERS

2023; UNIMAS Publisher; Volume: 24; Issue: 1 Linguagem: Inglês

10.33736/ijbs.5629.2023

1511-6670

Nadia Fajriana, Gugus Irianto, Wuryan Andayani,

Consumer Behavior and Marketing Influence

The aim of this study is to explain the role of tax fairness (procedural and distributive) and taxpayer trust (cognitive) in building voluntary compliance of micro, small, and medium enterprises (MSMEs) taxpayers in Malang Raya, Indonesia. To achieve this, the study uses a positivist paradigm approach with a judgment sampling method. Data were collected from questionnaires, which were created using the Google Forms platform and distributed online. Furthermore, the response was obtained from 204 respondents. The study results show that the two observed factors, i.e tax fairness (procedural and distributive) and taxpayer trust (cognitive), significantly influences voluntary compliance among MSME taxpayers in Malang Raya, Indonesia.