Tax Moral Obligations and Compliance Costs on SMEs Tax Compliance (Study at Department of Cooperatives and SmallMedium Enterprises of Bandung)

Abstract

- Research on taxpayer compliance is always interesting to be used as material for research studies,
because it can be studied from various factors that influence it. Likewise, this research was carried out aimed at
finding out how the effect of tax moral obligations and compliance costs on the compliance of SME taxpayers
at Department of Cooperatives and Small-Medium Enterprises of Bandung. The factors tested in this study are
moral obligation and the cost of compliance as independent variables. Meanwhile, taxpayer compliance is the
dependent variable. The research method used in this research is explanatory method. The population in this
study were 6,401 SMEs taxpayers registered in Bandung. The sampling technique used in this study is a nonprobability sampling technique with convenience sampling techniques, and the number of samples in this study
amounted to 100 SMEs at Department of Cooperatives and Small-Medium Enterprises of Bandung. In
analyzing the data, first doing classic assumption testing, validity and reliability tests. The analytical method
used in this research is multiple linear regression analysis and in testing the hypothesis using the t test and F
test. The results of the research descriptively describe the results of the respondents for each variable which are
stated to be good and the results of the partial research show that tax moral obligations have an effect on
mandatory compliance and compliance costs have an effect on tax compliance.