ISJ Theoretical & Applied Science 04(108) 2022

Philadelphia, USA

Natariasari, R., Basri, Y. M., & Azola, C. Sh.

The Effect of Accounting Practices and Perceptions of Tax Incentives on Msme Taxpayer Compliance During The Covid-19 Pandemic With Understanding of Information Technology as Moderating Variable (Empirical Study on MSMEs in the Culinary Sector at Pekanbaru Senapelan Small Taxpayers Office).

Full Article: PDF

Scientific Object Identifier: http://s-o-i.org/1.1/TAS-04-108-57

DOI: https://dx.doi.org/10.15863/TAS.2022.04.108.57

Language: English

Citation: Natariasari, R., Basri, Y. M., & Azola, C. Sh. (2022). The Effect of Accounting Practices and Perceptions of Tax Incentives on Msme Taxpayer Compliance During The Covid-19 Pandemic With Understanding of Information Technology as Moderating Variable (Empirical Study on MSMEs in the Culinary Sector at Pekanbaru Senapelan Small Taxpayers Office). ISJ Theoretical & Applied Science, 04 (108), 510-523. Soi: http://s-o-i.org/1.1/TAS-04-108-57 Doi: https://dx.doi.org/10.15863/TAS.2022.04.108.57

Pages: 510-523

Published: 30.04.2022

Abstract: This study aims to examine and analyze: (1) the effect of accounting practices on taxpayer compliance, (2) the effect of tax incentives on taxpayer compliance, (3) the effect of accounting practices on taxpayer compliance with the understanding of information technology as a moderating variable, and (4) the effect of the perception of tax incentives on taxpayer compliance with the understanding of information technology as a moderating variable. The population in this study was a culinary MSME taxpayer registered at the Pekanbaru Senapelan Small Taxpayers Office. A total of 397 people were included in this study as part of a purposive sampling sample. By distributing questionnaires, this study gathered primary data. SEM-Partial Leeast Square (PLS) with the WarpPLS 7.0 version application was utilized as the analytical approach.The results of this study indicate that 1) accounting practices had a positive effect on taxpayer compliance with a significance level of<0.001 (<0.05), (2) tax incentives had a positive effect on taxpayer compliance with a significance level of<0.001 (<0.05), (3) understanding of information technology was able to moderate the correlation between accounting practices and taxpayer compliance and had a positive effect with a significance level of<0.001 (<0.05), and (4) understanding of information technology was able to moderate the correlation between perceptions of tax incentives and taxpayer compliance and had a positive effect with a significance level of 0.015 (<0.05).

Key words: Accounting Practices, Tax Incentives, Information Technology, Tax Compliance.