THE EFFECT OF PERCEIVED FAIRNESS, TAX KNOWLEDGE, AND RELIGIOSITY, ON MALE AND FEMALE TAXPAYER COMPLIANCE (Case Study of MSMEs in Bekasi City)

Abstract

The purpose of this study was to determine whether there are differences in the effect of perceptions of fairness, taxpayer compliance and religiosity on male and female taxpayer compliance. The research was conducted on property taxpayers who are MSME actors in Bekasi City. This research is quantitative research. Samples were taken using the convenience sampling method. The number of samples used was 120 respondents. The data obtained was analysed using the PLS (Partial Least Square) method with a reflective indicator approach using the Smart PLS 3.3.3 program. Based on the results of data analysis, it explains that there are differences in the effect of perceptions of justice on taxpayer compliance between male and females, as well as the religiosity variable shows that there are differences in the effect of religiosity on taxpayer compliance between male and female. As for the tax knowledge variable, the analysis results show that there is no difference in the effect of tax knowledge on taxpayer compliance between male and female.