TAX COMPLIANCE IN VILLAGE-OWNED ENTERPRISES

Abstract

This study aims to investigate the relationship between tax knowledge and tax fairness on tax compliance. This research was conducted in Village-Owned Enterprises (BUMDes) in Trenggalek Regency involving BUMDes management consisting of director, secretary and treasurer. Data from 134 respondents were processed using PLS-SEM. The results showed that tax knowledge has no relationship with tax compliance, while perceived fairness has a positive relationship with tax compliance.