The low level of taxpayer compliance is considered as one of the causes of not achieving Indonesian tax revenue target. One of the efforts of the government to optimize its tax revenue is collecting tax from Small Medium Enterprises (SMEs). Regarding this matter, the researcher is interested in researching taxpayer compliance through psychological approach, using the theory of Planned Behavior. This theory describes the effects of attitude on behavior, subjective norms, and perceived behavioral control on taxpayer compliance intent and behavior. This research used survey method at formal SMEs in Bali Province. The sampling method used was proportional random sampling and the data collected were analyzed using Structural Equation Model (SEM). The results show that the attitude towards behavior, subjective norms, and perceived behavioral control have effects on one's intention to comply with tax provisions. Perceived behavioral control variable has no direct effects on individual's behavior towards tax compliance while the variable of intention to comply with tax compliance behavior supports the theory of Planned Behavior.
Tax is a compulsory contribution owed to the State by an individual or an entity that is a force based on the Law that does not receive compensation directly but is used for State purposes, namely the prosperity of the people. This study aims to examine the understanding of tax regulations, quality of tax authorities services, and tax sanctions on individual taxpayer compliance, and risk preferences which act as moderating variables.The data in this study were obtained from the questionnaire (primary). The population in this study amounted to 85,781 people. The method of determining the sample in this study is the accidental sampling method and using the Slovin formula so that it gets the number of 100 people. The data analysis technique used is (Moderated Regression Analysis) and factor analysis.The results showed that understanding of tax regulations, quality of tax authorities services, and tax sanctions had a positive effect on taxpayer compliance while risk preferences did not affect taxpayer compliance. Risk preference shows the results of not being able to moderate the relationship between understanding tax regulations, the quality of tax services, and tax sanctions on taxpayer compliance.
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