PENGARUH TINGKAT KEPERCAYAAN KEPADA PEMERINTAH DAN NORMA SUBJEKTIF TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI INDONESIA DENGAN DIMENSI KEADILAN SEBAGAI VARIABEL MODERASI

This study aims to analyze the effect of trustness to the goverment and subjective norms to the taxpayer compliance of SMEs with dimension of justice as a moderate variable. Sampling in this research is using purposive sampling method from 360 respondents conducted in 6 City in Indonesia. The type of data that used in this research are primary data. This research use Smart PLS v.3.0 software as a analysis tools. The result of this research shows that trustness to the goverment and subjective norms have a positive significant effect to the taxpayer compliance of SMEs. The existence of justice dimension can strengthen the positive effect of trustness to the government to the taxpayer compliance of SMEs. While on the subjective norms, the dimension of justice actually weakens the positive effect on SMEs taxpayer compliance