Pengaruh Trust dan Power terhadap Kepatuhan Pajak : Studi Empiris pada Wajib Pajak Pelaku UMKM di Wilayah Kantor Pelayanan Pajak Pratama Sawah Besar

Abstract

This study examines the influence of trust and power on the tax compliance of micro, small, and medium enterprises (MSMEs) registered at the Sawah Besar Primary Tax Office using the Slippery Slope Framework. This study employed a quantitative survey approach. Primary data were collected by distributing questionnaires to 150 MSME taxpayers. Following data screening, 63 questionnaires were excluded because they did not meet the criteria or were incomplete, resulting in 87 usable questionnaires and a response rate of 58%. Respondents were selected using purposive sampling. Data were analyzed using SPSS version 26 through validity, reliability, classical assumption, multiple linear regression, t, and F tests. The results indicate that trust has a positive and significant effect on tax compliance, with a t-value of 5.461 and a significance level below 0.001. Power also has a positive and significant effect on tax compliance, with a t-value of 5.498 and a significance level below 0.001. Simultaneously, trust and power significantly affect tax compliance, as indicated by an F-value of 35.232 and a significance level below 0.001. These findings demonstrate that MSME tax compliance can be improved by strengthening taxpayers’ trust in tax authorities while enhancing fair, transparent, and consistent monitoring and enforcement mechanisms effectively.