Article Sidebar

Download
Full text PDF
Statistic
Read Counter : 90 Download : 31

Downloads

Download data is not yet available.

Main Article Content

Abstract

This study examines the influence of entrepreneurial attitude on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, with financial reporting compliance as a mediating variable and religiosity and patriotism as moderators. A survey of 500 MSME owners in West Java, Central Java, and East Java was conducted. The results show that a strong entrepreneurial attitude, which is marked by proactiveness and responsibility, positively affects tax compliance. Financial reporting compliance significantly mediates this relationship, as orderly financial reporting leads to better tax compliance. Additionally, religiosity and patriotism strengthen the link between entrepreneurial attitude and tax compliance, as business owners who uphold moral and national values are more likely to fulfill their tax obligations. These findings offer practical implications for policymakers, highlighting the need to enhance financial literacy, promote ethical entrepreneurship, and provide tax education grounded in social and national values.

Keywords

Entrepreneurial Attitude Tax Compliance Financial Reporting Compliance Religiosity Patriotism

Article Details

License

Copyright (c) 2025 Jurnal Akuntansi dan Auditing Indonesia

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

References

  1. Adela, V., Agyei, S. K., & Dadzie, E. A. (2025). E‐Levy Implementation and the Performance of SMEs in Ghana: Role of Digital Literacy. The Electronic Journal of Information Systems in Developing Countries, 91(5). https://doi.org/10.1002/isd2.70037
  2. Agarwal, S., Ramadani, V., Gerguri-Rashiti, S., Agrawal, V., & Dixit, J. K. (2020). Inclusivity of entrepreneurship education on entrepreneurial attitude among young community: evidence from India. Journal of Enterprising Communities, 14(2). https://doi.org/10.1108/JEC-03-2020-0024
  3. Agbetunde, L. A., Raimi, L., & Akinrinola, O. O. (2022). Moderating influence of religiosity on the causality between taxpaying attitudes and tax compliance behaviour of entrepreneurial firms in Nigeria. International Journal of Ethics and Systems, 38(3). https://doi.org/10.1108/IJOES-07-2021-0152
  4. Ahmed, G., Amponsah, C. T., & Johnson, D. S. (2019). Gender differences in entrepreneurial attitudes and intentions: The case of Brand Dubai. International Journal of Business and Emerging Markets, 11(4). https://doi.org/10.1504/IJBEM.2019.105230
  5. Ajzen, I., & Fishbein, M. (1975). A Bayesian analysis of attribution processes. Psychological Bulletin, 82(2). https://doi.org/10.1037/h0076477
  6. Al-Maghrebi, M. S., Abdullah, M., & Sapiei, N. S. (2022). Cultural Openness, Patriotism, and Intention as Determinant Factors of Tax Compliance: A Systematic Review. International Journal of Business and Management, 6(5). https://doi.org/10.26666/rmp.ijbm.2022.5.1
  7. Alshir’ah, A. F., Al-Shatnawi, H. M., Al-Okaily, M., Lutfi, A., & Alshirah, M. H. (2021). Do public governance and patriotism matter? Sales tax compliance among small and medium enterprises in developing countries: Jordanian evidence. EuroMed Journal of Business, 16(4). https://doi.org/10.1108/EMJB-01-2020-0004
  8. Ariel, B. (2012). Deterrence and moral persuasion effects on corporate tax compliance: Findings from a randomized controlled trial. Criminology, 50(1). https://doi.org/10.1111/j.1745-9125.2011.00256.x
  9. Bani-Khalid, T., Alshira’h, A. F., & Alshirah, M. H. (2022). Determinants of Tax Compliance Intention among Jordanian SMEs: A Focus on the Theory of Planned Behavior. Economies, 10(2). https://doi.org/10.3390/economies10020030
  10. Bimo, I. D., Prasetyo, C. Y., & Susilandari, C. A. (2019). The effect of internal control on tax avoidance: the case of Indonesia. Journal of Economics and Development, 21(2), 131–143. https://doi.org/10.1108/JED-10-2019-0042
  11. Budiarto, D. S., Yennisa, Y., & Widyaningrum, R. (2018). Does Religiosity Improve Tax Compliance? An empirical research based from gender. Jurnal Dinamika Akuntansi, 10(1). https://doi.org/10.15294/jda.v10i1.12997
  12. DDTC. (2022). Resmi Dirilis DDTC FRA, Hasil Penelitian Pajak UMKM Sektor Digital. DDTC News. https://news.ddtc.co.id/berita/nasional/43338/resmi-dirilis-ddtc-fra-hasil-penelitian-pajak-umkm-sektor-digital
  13. Do, H. T. H., Mac, Y. T. H., Tran, H. T. Van, & Nguyen, T. T. Le. (2022). The impact of attitude towards an e-tax system on tax compliance of Vietnamese enterprises: Adoption of an e-tax system as a mediator. Journal of Entrepreneurship, Management and Innovation, 18(1). https://doi.org/10.7341/20221812
  14. Elly, T. (2015). Attitude Towards Tax Compliance among SMES in Tanzania. ORSEA Journal, 5(1).
  15. Fenech, R., Baguant, P., & Ivanov, D. (2019). Entrepreneurial attitudes, self-efficacy, and subjective norms amongst female emirati entrepreneurs. International Journal of Entrepreneurship, 23(1).
  16. Gangl, K., Torgler, B., & Kirchler, E. (2016). Patriotism’s Impact on Cooperation with the State: An Experimental Study on Tax Compliance. Political Psychology, 37(6). https://doi.org/10.1111/pops.12294
  17. Geys, B., & Konrad, K. A. (2020). Patriotism and Taxation. In Handbook of Patriotism. https://doi.org/10.1007/978-3-319-54484-7_17
  18. Hakki, T. W. (2023). PERAN DIGITALISASI DI MASA PANDEMIK COVID-19 PADA KEPERCAYAAN WAJIB PAJAK KEPADA PEMERINTAH DAN SISTEM PERPAJAKAN DI INDONESIA. Jurnal Penelitian Akuntansi (JPA).
  19. Hapsari, I. (2024, September 2). Puluhan Mahasiswa Baru Kenali Kontribusi Pajak dalam Postur APBN. Pajak.Go.Id.
  20. Hidayat, K., Utama, M. S., Nimran, U., & Prasetya, A. (2022). The effect of attitude and religiosity on tax compliant intention moderated by the utilization of e-Filing. Journal of Financial Services Marketing. https://doi.org/10.1057/s41264-022-00171-y
  21. Inasius, F., Darijanto, G., Gani, E., & Soepriyanto, G. (2020). Tax Compliance After the Implementation of Tax Amnesty in Indonesia. SAGE Open, 10(4). https://doi.org/10.1177/2158244020968793
  22. Intansari, M. R., & Supramono, S. (2022). The Effect of Tax Literacy on Tax Compliance: The Moderating Role of Patriotism. Technium Social Sciences Journal, 34. https://doi.org/10.47577/tssj.v34i1.7097
  23. Kemmelmeier, M., & Winter, D. G. (2008). Sowing patriotism, but reaping nationalism? Consequences of exposure to the American flag. Political Psychology, 29(6). https://doi.org/10.1111/j.1467-9221.2008.00670.x
  24. Kohlberg, L. (1973a). Stages and aging in moral development—some speculations. Gerontologist, 13(4). https://doi.org/10.1093/geront/13.4.497
  25. Kohlberg, L. (1973b). The Claim to Moral Adequacy of a Highest Stage of Moral Judgment. The Journal of Philosophy, 70(18). https://doi.org/10.2307/2025030
  26. Liñán, F., & Chen, Y. W. (2009). Development and cross-cultural application of a specific instrument to measure entrepreneurial intentions. Entrepreneurship: Theory and Practice, 33(3). https://doi.org/10.1111/j.1540-6520.2009.00318.x
  27. Liudmyla, L., & Maria, K. (2022). Assessment of Financial Reporting Quality: Theoretical Background. https://doi.org/10.1108/s1569-37592022000109b009
  28. MacGregor, J., & Wilkinson, B. (2012). The effect of economic patriotism on tax morale and attitudes toward tax compliance. Advances in Taxation, 20. https://doi.org/10.1108/S1058-7497(2012)0000020009
  29. Mahfud, T., Triyono, M. B., Sudira, P., & Mulyani, Y. (2020). The influence of social capital and entrepreneurial attitude orientation on entrepreneurial intentions: the mediating role of psychological capital. European Research on Management and Business Economics, 26(1). https://doi.org/10.1016/j.iedeen.2019.12.005
  30. Mesioye, O., & Bakare, I. A. (2024). Evaluating Financial Reporting Quality: Metrics, Challenges, and Impact on Decision-Making. International Journal of Research Publication and Reviews, 5(10), 1144–1156. https://doi.org/10.55248/gengpi.5.1024.2735
  31. Michael, M., & Widjaja, W. (2024). Tax Compliance in Indonesian MSMEs: Key Factors Explored. Jurnal Proaksi, 11(1), 152–166. https://doi.org/10.32534/jpk.v11i1.5519
  32. Mohamed, A. M. G., & Gan, S. (2024). Impact of Mandatory Audits of Small- and Medium-Sized Enterprises on Their Income Tax Compliance: Evidence from the Egyptian Small- and Medium-Sized Enterprise Stock Market. Journal of Risk and Financial Management, 17(7), 278. https://doi.org/10.3390/jrfm17070278
  33. Nartey, E. (2023a). Tax compliance of small and medium sized enterprises in Ghana. International Journal of Sociology and Social Policy. https://doi.org/10.1108/IJSSP-06-2022-0159
  34. Nartey, E. K. (2023b). Neurological Aspect of Ethics and Integrity: A Fundamental Compound Element of Law and Tax Compliance. Athens Journal of Law, 9(2). https://doi.org/10.30958/ajl.9-2-5
  35. OECD. (2020). Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint. OECD Publishing. https://doi.org/10.1787/beba0634-en
  36. Prasetia, T. (2021). The Effect of Taxpayer Religiousity, Tax Amnesty, and Tax Sanction on Taxpayer Compliance with Medium Small Micro Business Taxes (Msmes). Journal of Economic Structures.
  37. Prastiwi, D., & Diamastuti, E. (2023). Building Trust and Enhancing Tax Compliance: The Role of Authoritarian Procedures and Respectful Treatment in Indonesia. Journal of Risk and Financial Management, 16(8). https://doi.org/10.3390/jrfm16080375
  38. Ringle, C. M., Wende, S., & Becker, J.-M. (2015). SmartPLS 3. Bönningstedt: SmartPLS. Retrieved From.
  39. Robbins, B., & Kiser, E. (2020). State coercion, moral attitudes, and tax compliance: Evidence from a national factorial survey experiment of income tax evasion. Social Science Research, 91. https://doi.org/10.1016/j.ssresearch.2020.102448
  40. Siswanto, D. (2023, November 2). Tren Penerimaan Pajak Terus Menurun, Ini Penjelasan Kemenkeu. Kontan.Co.Id.
  41. Tajfel, H., & Turner, J. C. (2019). The Social Identity Theory of Intergroup Behavior. In Political Psychology. https://doi.org/10.4324/9780203505984-16
  42. Torgler, B. (2006). The importance of faith: Tax morale and religiosity. Journal of Economic Behavior & Organization, 61(1), 81–109. https://doi.org/10.1016/j.jebo.2004.10.007
  43. Turner, J. C., Brown, R. J., & Tajfel, H. (1979). Social comparison and group interest in ingroup favouritism. European Journal of Social Psychology, 9(2), 187–204. https://doi.org/10.1002/ejsp.2420090207
  44. Utama, M. S., Nimran, U., Hidayat, K., & Prasetya, A. (2022). Effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention Moderated by e-Filing. International Journal of Financial Studies, 10(1). https://doi.org/10.3390/ijfs10010008
  45. Wang, J., & Lu, J. (2021). Religion and corporate tax compliance: evidence from Chinese Taoism and Buddhism. Eurasian Business Review, 11(2). https://doi.org/10.1007/s40821-020-00153-x
  46. Werekoh, E. A. (2022). The Effects of Taxation on Economic Development: the Moderating Role of Tax Compliance Among SMEs. https://doi.org/10.21203/rs.3.rs-1238141/v1
  47. Worthington, E. L., Wade, N. G., Hight, T. L., Ripley, J. S., McCullough, M. E., Berry, J. W., Schmitt, M. M., Berry, J. T., Bursley, K. H., & O’Connor, L. (2003). The Religious Commitment Inventory--10: Development, refinement, and validation of a brief scale for research and counseling. Journal of Counseling Psychology, 50(1), 84–96. https://doi.org/10.1037/0022-0167.50.1.84
  48. Yin, H., Zhang, L., Cai, C., Zhang, Z., & Zhu, Q. (2025). Fiscal & tax incentives, ESG responsibility fulfillments, and corporate green innovation performance. International Review of Economics & Finance, 98, 103838. https://doi.org/10.1016/j.iref.2025.103838
  49. Yousaf, U., Ali, S. A., Ahmed, M., Usman, B., & Sameer, I. (2021). From entrepreneurial education to entrepreneurial intention: a sequential mediation of self-efficacy and entrepreneurial attitude. International Journal of Innovation Science, 13(3), 364–380. https://doi.org/10.1108/IJIS-09-2020-0133