Pengaruh Pengetahuan Pajak dan Persepsi PP Nomor 23 Tahun 2018 terhadap Kepatuhan Sukarela Wajib Pajak UMKM dengan Religiusitas sebagai Pemoderasi (Studi Kasus pada UMKM di Kabupaten Ponorogo)

Abstract

Taxpayer voluntary compliance is a tax obligation without the need for tax control measures. This study aims to determine whether there is an effect of tax knowledge and perceptions of PP Number 23-year 2018 on voluntary taxpayer compliance. As well as the indirect effect of tax knowledge variables and perceptions of PP No. 23 year 2018 towards voluntary compliance by taxpayers through religiosity as a moderating variable on MSMEs registered with the Office of Industry, Cooperative enterprises and SMEs of the Ponorogo Regency Government. The data used was primary data in the form of a questionnaire and distributed to 400 respondents but only 250 respondents filled in. The sampling technique used the accidental sampling method. Data analysis used multiple linear analysis using SPSS Version 23. The results show that tax knowledge has an effect towards voluntary compliance of MSME taxpayers. Perceptions of PP Number 23-year 2018 affect the voluntary compliance of MSME taxpayers. The results related to the moderating variable show that religiosity is able to moderate the effect of tax knowledge towards the voluntary compliance of MSME taxpayers. Meanwhile, religiosity is not able to moderate the perception of PP Number 23 of 2018 towards the voluntary compliance of MSME taxpayers.

Keywords: Tax Knowledge, Perception of PP No. 23 year 2018, Taxpayer Voluntary Compliance, Religiosity