THE QUALITY OF TAX AUTHORITY SERVICES ON VOLUNTARY TAX COMPLIANCE AMONG MSMEs, WITH TRUST IN THE TAX AUTHORITY AS A MODERATING VARIABLE

Abstract

This study aims to examine the effect of tax authority service quality on voluntary tax compliance among MSMEs, with trust in the tax authority as a moderating variable. This quantitative study employs multiple linear regression and moderation analysis. The sample consists of 97 individual MSME taxpayers in Malang City, selected through purposive sampling. The results show that the quality of tax authority services has a positive and significant effect on voluntary tax compliance. However, trust in the tax authority does not moderate the relationship between service quality and voluntary compliance. These findings suggest that tax authorities should focus on improving service quality by streamlining procedures, ensuring consistency of information, and tailoring services to the needs of MSME taxpayers to enhance voluntary compliance.