The effect of Tri Hita Karana culture and trust in government on MSME taxpayer compliance in Badung Regency with tax morale as a mediator
DOI:
https://doi.org/10.54957/educoretax.v6i4.1819Kata Kunci:
MSMEs, Tax compliance, Tax morale, Tri Hita Karana, Trust in governmentAbstrak
This study aims to analyze the influence of Tri Hita Karana culture and trust in government on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Badung Regency, with tax morale as a mediating variable. The study is based on the phenomenon of low tax compliance among MSMEs despite their significant contribution to the national economy. A quantitative approach was employed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method. Data were collected through questionnaires distributed to 79 MSME actors, both online and directly in their business areas within Badung Regency. This study is also supported by qualitative data obtained from open-ended questions, which were analyzed using thematic analysis. The results show that the Tri Hita Karana culture does not have a direct effect on tax compliance, but it does have a direct effect on tax morale. Trust in government has a direct effect on both tax compliance and tax morale. Tax morale directly influences tax compliance and serves as a mediating variable in the relationship between both Tri Hita Karana culture and trust in government with tax compliance. These findings indicate that fostering tax morale is a crucial factor in improving tax compliance among MSMEs. Therefore, the government and the Directorate General of Taxes should consider culture-based and moral value-based approaches in designing strategies to enhance tax compliance.
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