Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia

Figures & data

Figure 1. Conceptual framework.

Table 1. Respondent’s demographic characteristics (n = 561)

Demographic		Frequency	Percentage
Gender
	Male	318	56.68%
	Female	243	43.32%
Education
	Elementary	7	1.25%
	Junior High School	23	4.1%
	Senior High School	389	69.34%
	Bachelor	139	24.78%
	Master	3	0.53%
Business Age
	< 1 year	51	9.09%
	1–4 years	163	29.06%
	5–9 years	250	44.56%
	> 10 years	97	17.29%
Business Scale
	Micro	545	97.15%
	Small	12	2.14%
	Medium	4	0.71%
Tax registration
	Registered	462	82.35%
	Not Registered	99	17.65%

Table 2. Reliability and validity test

Variable	Item	Mean	Standard Deviation	Cronbach’s alpha	Average Variance Extracted (AVE)
	TL1.1	0.127	0.003	-	-
	TL1.2	0.080	0.009	-	-
	TL1.3	0.124	0.004	-	-
	TL1.4	0.142	0.003	-	-
	TL1.5	0.140	0.003	-	-
	TL1.6	0.139	0.003	-	-
Tax Literacy	TL1.7	0.137	0.004	-	-
	TL1.8	0.141	0.003	-	-
	TL1.9	0.135	0.003	-	-
		0.130		0.950	0.719
	T1.1	0.356	0.005	-	-
Trust	T1.2	0.356	0.004	-	-
	T1.3	0.345	0.003	-	-
		0.352		0.941	0.895
	P1.1	0.373	0.006	-	-
Power	P1.2	0.369	0.005	-	-
	P1.3	0.340	0.007	-	-
		0.361		0.913	0.853
	VC1.1	0.111	0.002	-	-
	VC1.2	0.113	0.002	-	-
	VC1.3	0.117	0.002	-	-
	VC1.4	0.121	0.002	-	-
	VC1.5	0.114	0.002	-	-
Voluntary Compliance	VC1.6	0.111	0.003	-	-
	VC1.7	0.110	0.003	-	-
	VC1.8	0.114	0.002	-	-
	VC1.9	0.113	0.002	-	-
	VC1.10	0.112	0.002	-	-
		0.114		0.967	0.774
	TE1.1	0.136	0.005	-	-
	TE1.2	0.131	0.005	-	-
	TE1.3	0.121	0.005	-	-
Tax Evasion	TE1.4	0.155	0.005	-	-
	TE1.5	0.149	0.004	-	-
	TE1.6	0.163	0.005	-	-
	TE1.7	0.148	0.005	-	-
	TE1.8	0.142	0.004	-	-
		0.143		0.956	0.763

Table 3. Statistical effect and hypotheses test

Variable	Direct Effect()	Indirect Effect	Sign	Conclusion
TL T	0.803	-	0.000	H1 Accepted
TL P	0.810	-	0.000	H2 Accepted
T VC	0.254	-	0.000	H3 Accepted
P VC	0.216	-	0.000	H4 Accepted
T TE	−0.253	-	0.000	H5 Accepted
P TE	−0.059	-	0.385	H6 Not Accepted
TL VC	0.491	-	0.000	H7 Accepted
TL TE	−0.349	-	0.000	H8 Accepted
TL T VC	-	0.204	0.000	H9 Accepted
TL P VC	-	0.175	0.000	H10 Accepted
TL T TE	-	−0.203	0.000	H11 Accepted
TL P TE	-	−0.048	0.392	H12 Not Accepted
N = 561
R2 = 0.644 (Trust); 0.656 (Power); 0.802 (Voluntary Compliance); 0.386 (Tax Evasion)

Figure 2. Structural model output.

Table 4. ANOVA test

Factor: Business Scale	ANOVA
Voluntary Compliance	0.125
Tax Evasion	0.179

Table 5. Independent t-test results

Factor: Tax Registration	Sig. 2 tailed
Voluntary Compliance	0.115
Tax Evasion	0.570