As a developing country, People's economic development is being intensively carried out by the Government of Indonesia. The concentration of the Indonesian Government is currently aimed at the MSME sector to improve the people's economy. The existence of online tax payment technology that is appropriate to respond to the presence of the industrial era 4.0 is aimed at the government to facilitate and improve compliance of SMEs in carrying out tax obligations to the government. However, in reality, fulfilling the tax obligations of SMEs in Jembrana district is classified as very low, namely under 50% of the total number of MSMEs available. This study aims to analyze, test and explain the role of moderation in the implementation of technology and taxation information on the behavior of taxpayer compliance in the effect of Tax Compliance Costs and the effect of trust on the government on SMEs in Jembrana Bali regency. Researchers took a sample of 100 respondents from WP UMKM in Jembrana district. The results show that the sacrifices made by taxpayers have not been able to change the behavior of taxpayers. What can improve the behavior of taxpayers is trust in the legal system and government. Whereas the application of taxation technology and information has a positive impact on changes in the behavior of taxpayers primarily on the behavior to calculate taxes with an effective amount.
Volume 12 | 07-Special Issue
Pages: 1430-1439
DOI: 10.5373/JARDCS/V12SP7/20202245