Perpatih, Delia Putri (2026) Determinan Tax Compliance Intentions UMKM di Kota Surabaya dengan Patriotism sebagai Variabel Moderasi. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The present research was conducted to investigate and evaluate the influence of digital competency, technological transformation, and confidence in public authorities on the intention to comply with taxation regulations among Micro, Small, and Medium-Sized Enterprises (MSMEs) operating in Surabaya. In addition, this research explores the function of patriotism as a moderating factor within the proposed relationships. A quantitative research design was adopted in this investigation. Primary information was obtained by administering survey instruments to 104 MSME proprietors located in Surabaya, who were identified through a cluster-based sampling procedure. The collected responses were subsequently processed and evaluated through the Structural Equation Modeling–Partial Least Squares (SEM-PLS) technique with the support of SmartPLS 4 analytical software. The results indicate that digital literacy has no effect on tax compliance intentions. In contrast, digital transformation and trust in government have a positive and significant effect on tax compliance intentions. The moderation analysis reveals that patriotism does not moderate the effect of digital literacy on tax compliance intentions. However, patriotism strengthens the effect of digital transformation on tax compliance intentions and moderates the relationship between trust in government and tax compliance intentions with a negative moderating effect. The findings suggest that digital transformation is the most dominant factor in enhancing MSMEs’ tax compliance intentions, while patriotism serves as a psychological factor that can either strengthen or weaken the relationships among variables in shaping tax compliance intentions.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Delia Putri Perpatih | ||||||||
| Date Deposited: | 07 Jul 2026 01:34 | ||||||||
| Last Modified: | 07 Jul 2026 02:45 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54707 |
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