Pengaruh persepsi korupsi dan kepercayaan kepada pemerintah terhadap tax morale: Peran mediasi pengetahuan perpajakan
Keywords:
Persepsi Korupsi, Kepercayaan kepada Pemerintah, Pengetahuan Perpajakan, Tax MoraleAbstract
This study aims to analyze the influence of corruption perception and trust in the government on the tax morale of MSME taxpayers in Kota Kediri, with tax knowledge as an intervening variable. A quantitative method was applied using the Partial Least Squares (PLS) approach to process data from 100 MSME respondents. The results show that corruption perception has a positive and significant effect on tax morale, while trust in the government also has a positive but relatively small influence on tax morale. Tax knowledge emerged as the most significant variable affecting tax morale and strengthened the relationship between trust in the government and tax morale. However, corruption perception did not significantly affect tax knowledge. This study highlights the importance of transparency, tax education, and improved government accountability to create a more inclusive tax system and enhance taxpayer compliance.
Abstrak
Penelitian ini bertujuan menganalisis pengaruh persepsi korupsi dan kepercayaan kepada pemerintah terhadap tax morale wajib pajak UMKM di Kota Kediri, dengan pengetahuan perpajakan sebagai variabel intervening. Metode kuantitatif digunakan dengan pendekatan Partial Least Squares (PLS) untuk mengolah data dari 100 responden UMKM. Hasil penelitian menunjukkan bahwa persepsi korupsi berpengaruh positif dan signifikan terhadap tax morale, sedangkan kepercayaan kepada pemerintah juga memiliki pengaruh positif terhadap tax morale, meski relatif kecil. Pengetahuan perpajakan menjadi variabel paling signifikan yang memengaruhi tax morale, serta memperkuat hubungan antara kepercayaan kepada pemerintah dan tax morale. Namun, persepsi korupsi tidak berpengaruh signifikan terhadap pengetahuan perpajakan. Penelitian ini menekankan pentingnya transparansi, edukasi perpajakan, dan peningkatan akuntabilitas pemerintah untuk menciptakan sistem perpajakan yang lebih inklusif dan meningkatkan kepatuhan wajib pajak
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