The Effect of Tax Awareness, Tax Understanding, and Tax Morals on Taxpayer Compliance from the Gender Perspective of MSME Entrepreneurs in the Tanah Abang Market

Abstract

Aims: This study aims to determine the effect of tax awareness, tax understanding, and tax morals on taxpayer compliance from the gender point of view of MSME entrepreneurs. Study Design: The research design used is a survey by distributing questionnaires directly to respondents or MSE taxpayers in the Tanah Abang Market. The sample collection technique used in this study was simple random sampling. Place and Duration of Study: The sample in this study were MSME taxpayers in the Tanah Abang Market as many as 154 male respondents and 116 female respondents. Methodology: Researchers used the Hair et al. formula [1] to determine the number of research samples. The type of data used in this study is quantitative data in the form of values or scores for the answers given by MSME respondents in the Jakarta Tanah Abang Market to the questions in the questionnaire. The data obtained was transferred into data tabulation and analyzed using PLS-SEM (Partial Least Squares Structural Equation Modeling) software version 4.0 to generate a hypothesis of a causal relationship between the independent variables (tax awareness, tax understanding, and tax morale) and the dependent variable (taxpayer compliance). Results: The results of the study are tax awareness, tax understanding, and tax morale have a significant influence on the compliance of male and female taxpayers. Conclusion: From this study, it was found that in combination gender, tax awareness, tax understanding, and tax morale had an effect on taxpayer compliance. However, based on the significance value, it is known that tax awareness and tax understanding of females have a more significant effect on tax compliance than males. This is different from tax morale, based on the significance value, it is known that male tax morale has a more significant effect than female. This is in line with Gender theory which explains the differentiation of roles, positions, responsibilities, and division of labor between men and women determined by society based on the nature of women and men who are considered appropriate in accordance with the norms, customs, beliefs or habits of society [2].