Open AccessTax Compliance Option during the Pandemic: Moral, Sanction, and Tax Relaxation (Case Study of Indonesian MSMEs Taxpayers)
Author(s) -
Nik Amah,
AUTHOR_ID,
Ni Wayan Rustiarini,
Aglis Andhita Hatmawan,
AUTHOR_ID,
AUTHOR_ID
Publication year - 2021
Publication title -
review of applied socio-economic research
Language(s) - English
Resource type - Journals
ISSN - 2247-6172
DOI - 10.54609/reaser.v22i2.108
Subject(s) - taxpayer , nonprobability sampling , compliance (psychology) , business , accounting , obligation , moral obligation , indonesian , law , political science , psychology , social psychology , sociology , demography , population , linguistics , philosophy
This study aims at empirically analyzing the effect of tax moral, sanction, and tax relaxation o n taxpayer compliance. This study result is expected to provide an option to increase tax compl ia nce d u ri ng the Covid-19 pandemic. The type of this study is a quantitative study. It collects the data using a questionnaire in the form of Google form. The sampling technique of this study uses purposive sampling. The number of samples is 95 MSMEs members registered at the Department of Cooperative and Micro Enterprise, Magetan Regency, Indonesia. The data were analyzed by the multiple linear regression analy sis techniques. The analysis result shows that during the Covid-19 pandemic, tax moral function was negle c te d in increasing tax compliance.The focus of MSMEs owners is trying to maintain thei r b usi ness t o su rv iv e while their tax obligations are the next priority. The considerations as thei r b asi s t o c arry o ut t h ei r t ax obligation are sanction and tax relaxation. The sanction plays a strong role in increasin g t a x c o mpl ia nce which means the tax compliance of MSMEs owners is in compliance due t o c o e rci on. Ta x re l ax at ion i s another option as a solution to increase the taxpayer's compliance with MSMEs owners during the pandemic. It gives ease and relief for MSMEs owners to fulfill their tax obligations