arbiter
JournalsPricingAccount

Trust in authorities and tax compliance to improve agility of Indonesian micro, small, and medium enterprises

Yenni Mangoting et al.

International Journal of Agile Systems and Management2025https://doi.org/10.1504/ijasm.2025.147875article
AJG 1
Weight
0.41

What the paper says

This study aims to determine whether tax awareness and knowledge can enhance the micro, small, and medium enterprises (MSMEs) taxpayers' compliance in Indonesia; trust in authorities was also investigated as a moderating factor. Research respondents are individuals who own MSMEs. This research succeeded in collecting data from 136 MSMEs. However, only 102 data met the criteria for analysis. The study used the partial least squares structural equation modelling (PLS-SEM) approach to analyse data. This study demonstrates that tax knowledge and awareness have a significant impact on tax compliance. The moderation test shows that taxpayer's trust strengthens the influence of knowledge and awareness on taxpayer compliance. This research helps the government in formulating policies to improve trust-based tax compliance. So, it does not rely on sanctions and tax audits. Trust is also important because it influences knowledge and awareness, which can change MSMEs' tax compliance behaviour.

2 citations

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.1504/ijasm.2025.147875

Or copy a formatted citation

@article{yenni2025,
  title        = {{Trust in authorities and tax compliance to improve agility of Indonesian micro, small, and medium enterprises}},
  author       = {Yenni Mangoting et al.},
  journal      = {International Journal of Agile Systems and Management},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijasm.2025.147875},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Trust in authorities and tax compliance to improve agility of Indonesian micro, small, and medium enterprises

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.