PENGARUH PERSEPSI KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MOTIVASI MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING

This study aims to determine the effect of perceptions of tax justice on MSME taxpayer compliance with the motivation to pay tax as an intervening variable. This research was conducted at UMKM taxpayers who are in the city of Yogyakarta. This research method uses quantitative methods from primary data using questionnaires. The study took a sample of MSMEs that had no more than Rp. 4.8 billion in one year. The sampling technique is convenience sampling. Data collection is carried out by distributing questionnaires directly to MSMEs. The number of questionnaires processed was 96 questionnaires. Data were analyzed using multiple linear regression analysis and path analysis to aim for intervening variables. The results of this study indicate that the perception of tax justice affects the motivation to pay taxes. The perception of tax justice does not affect taxpayer compliance. The motivation to pay tax has an effect on tax compliance. The perception of tax justice affects the compliance of taxpayers through the motivation to pay taxes as an intervening variable.This study aims to determine the effect of perceptions of tax justice on MSME taxpayer compliance with the motivation to pay tax as an intervening variable. This research was conducted at UMKM taxpayers who are in the city of Yogyakarta. This research method uses quantitative methods from primary data using questionnaires. The study took a sample of MSMEs that had no more than Rp. 4.8 billion in one year. The sampling technique is convenience sampling. Data collection is carried out by distributing questionnaires directly to MSMEs. The number of questionnaires processed was 96 questionnaires. Data were analyzed using multiple linear regression analysis and path analysis to aim for intervening variables. The results of this study indicate that the perception of tax justice affects the motivation to pay taxes. The perception of tax justice does not affect taxpayer compliance. The motivation to pay tax has an effect on tax compliance. The perception of tax justice affects the compliance of taxpayers through the motivation to pay taxes as an intervening variable