THE EFFECT OF TAX MORALE AND PERCEPTION OF CORRUPTION ON SMES TAXPAYERS COMPLIANCE WITH TRUST IN GOVERNMENT AS MODERATING VARIABLE

The purpose of this study was to obtain the empirical truth of the effect of tax morale, perception of corruption on MSME taxpayer compliance in Ternate City through the trust in government as a moderating variable. Data was distributed and collected by purposive sampling technique to the respondents. The sample used in this study is taxpayers who own a business of micro small medium enterprises, this data were distributed directly with a total of 60 respondents. This study derived four hypotheses that were tested using the SEM-PLS analysis tool through the SmartPLS version 3 application. The results of the research showed that the tax morale has a positive effect on taxpayer compliance. The perception of corruption has a negative effect on taxpayer compliance. Trust in the government cannot moderate the effect of tax morale on taxpayer compliance and the trust in government strengthens the influence of perception of corruption on taxpayer compliance.