Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 207

Full Length Research Paper

Compliance during the COVID-19 pandemic: Knowledge of tax relaxation, completeness of documents and their socialisation

Rahayu Yayuk Ngesti
  • Rahayu Yayuk Ngesti
  • Master of Management Study Program, Postgraduate, Wisnuwardhana University Malang, East Java, Indonesia.
  • Google Scholar


  •  Received: 16 November 2022
  •  Accepted: 17 January 2023
  •  Published: 31 January 2023

Abstract

The study aimed to determine the role of document completeness as a moderating variable in the relationship between knowledge of tax relaxation and taxpayer compliance and the relationship between tax relaxation policy socialisation and Small and Medium Enterprises (SMEs) taxpayer compliance registered at the North Malang - East Java - Indonesia Primary Tax Service Office. The moderation test in this study used WarpPLS, with a unit of analysis of 158 SMEs with micro business groups 62.1% worked all day, 29% worked during the day and 8.9% worked at night. This research was conducted by combining experiments and survey strategies using questionnaires. Moderation test using WarpPLS to determine how much the document completeness variable strengthened the relationship between tax relaxation knowledge and policy outreach to SMEs taxpayer compliance applying for tax relaxation. The results showed that business legality, bookkeeping, financial reports and transcripts of financial report elements improved the relationship between tax relaxation knowledge and policy outreach to SMEs taxpayer compliance during the Covid-19 pandemic. To get maximum results, the R-Squared results make it possible to add variables that have not been included in this study. To get maximum research results, the next researcher should add other variables outside the variables studied.

 

Key words: Knowledge, socialisation, completeness of documents, compliance.