The Influence of Perceptions of Justice and Trust toward Government on Tax Compliance (Case Study on Msme Taxpayers in Surabaya)

Abstract

MSMEs are business units that can increase the region's economy. This research is conducted to determine the relationship between perceptions and government trust variables on tax compliance among MSMEs in Surabaya. This research site was in Surabaya. This quantitative research used primary data sources through questionnaires distributed through Google Forms. The data was collected by distributing 130 MSME units in Surabaya as respondents. The sampling technique was convenience sampling. It is used because the questionnaires are distributed randomly to find samples (MSMEs) in Surabaya. Then, the data analysis technique uses multiple linear regression analysis using the SPSS V.23 software program. This research partially shows that perceptions of justice will have a positive effect on compliance, but trust does not have a significant impact on tax compliance. The implication of this research is to provide information for the government in developing fair services to taxpayers and provide policies that are beneficial for society to increase compliance.