THE INFLUENCE OF SERVICE QUALITY, COMPLEXITY OF THE TAX SYSTEM, ACCOUNTING MENTALITY, TAX AUDIT, COMPLIANCE COSTS AND RISK PREFERENCES ON TAXPAYERS' AWARENESS AND COMPLIANCE IN ONLINE TAX SYSTEM MODERATION FOR MSMEs IN THE CITY OF SURABAYA

Abstract The purpose of this study is to determine the influence of service quality, complexity of the tax system, accounting mentality, tax audit, compliance costs and risk preferences on mandatory awareness and tax compliance in the moderation of the online tax system in MSMEs in the city of Surabaya. This study is a quantitative research with data collection techniques through observation, questionnaires, and interviews, as well as data analysis techniques using a questionnaire validity and reliability test of 229 respondents with the Structural Equation Modeling (SEM AMOS) program on taxpayers of MSME Agencies in the city of Surabaya. The results of this study show that the complexity of the tax system has no effect on taxpayer compliance; accounting mentality has no effect on taxpayer compliance; tax audit has no effect on tax awareness; and risk preference has no effect on tax awareness. So there are 10 other hypotheses that have an influence. The results of the total effect analysis showed a sequence of variables that had a significant effect on taxpayer compliance as indicated by the probability value (p-value) ranging from tax awareness, tax service quality, risk preferences, accounting mentality, complexity of the tax system, compliance costs, and tax audits.