The Effect Of Tax Advertisement, Perception Of Justice And Understanding Of Taxation Of Small, Medium Enterprise (Sme) On Tax Compliance With Quality Of Tax Service As Moderating Variable

This study aims to analyze the factors that influence taxpayer compliance in small and medium enterprises (SMEs). There are three variables in this study. Exogenous or independent variables, endogenous or dependent variables and moderating variables. Exogenous variables used are tax advertisements, perceptions of tax justice and taxpayer knowledge about taxation. For endogenous variables are tax compliance, and the moderating variable is the quality of tax services. Respondents of this study are individual taxpayers or entities whose businesses are classified as small and medium enterprises and domiciled in Purwokerto City. The sampling technique used is Purposive Sampling, while data sources are primary data ypes and questionnaire as an instrument. The questionnaire given to 80 respondents used a Likert scale of 1 to 5. SmartPLS 3 was used to analyze the data in this study. The results of this study indicate that (1) tax advertisement has a positive influence and is significant on tax compliance, (2) the perception of tax justice has a positive and significant influence on tax compliance, (3) Tax understanding has a positive and significant effect on tax compliance, unfortunately all the hypotheses on the moderating variable are insignificant and have no effect. This means that the quality of tax services cannot moderate the relation between exogenous and endogenous variable