Pengaruh Moralitas,Budaya Lingkungan ,Dan Kepercayaan Pada Otoritas Pajak Terhadap Kepatuhan Wajib Pajak UMKM ( Studi kasus Kabupaten Karawang)

KPP Pratama Karawang experienced a very drastic decline in SPT reports in MSMEs in 2019-2024, which was caused by the main focus of Karawang Regency being on the distribution industry, no longer in the MSME sector. The purpose of this study was to analyze the influence of morality, environmental culture, and trust in tax authorities. This research method uses quantitative. This study uses primary data, obtained through Google forms distributed to MSMEs in Karawang Regency. In this study, the population was 177,022 MSMEs registered at KPP Pratama Karawang in 2024. The sample obtained using purposive sampling technique, resulting in 100 taxpayers who met the criteria set by the researcher. Data analysis was carried out using SmartPLS, with the stages of outer model testing, inner model testing, and hypothesis testing. The results of this study indicate that morality and environmental culture have a negative effect on MSME taxpayer compliance, while trust in tax authorities has a positive effect on MSME taxpayers.

Keywords: Morality; Environmental culture; Taxpayer compliance; Trust in tax authorities