Rosalita Rachma Agusti, Sutrisno T, Aulia Fuad Rahman, Syaiful Iqbal
Background: Intention plays a crucial role in determining tax compliance. An individual’s perception of tax regulations shapes their attitude toward tax compliance and fairness, which can stimulate their motivation and, therefore, compliance. Objective: This study investigates how attitudes toward tax compliance and tax fairness determine game-playing motivation—a strategic posture where taxpayers comply with the letter of the law while seeking to optimize tax outcomes—and its influence on tax compliance intention among MSMEs in Indonesia. Methods: This quantitative study employed a survey of 626 MSMEs, defined as businesses with annual revenues not exceeding IDR 4.8 billion (approximately EUR 275,000). Hypotheses were tested using inferential analysis through the PLS-SEM approach. Results: This study indicates that tax attitude and fairness positively influence game-playing motivation and intention to comply with taxation. Gain goals strengthen the effect of attitude on motivation. Tax attitude and fairness directly affect tax compliance intention, but their indirect effect is not statistically proven. Conclusions: This study proves the importance of tax attitudes and fairness and their role for MSMEs in shaping compliance behavior. The findings also highlight the need to strengthen the perceived legitimacy of tax laws beyond mere formal compliance. © The Author(s) 2025
Faculty of Economics and Business, Brawijaya University, Malang, Indonesia; Business Administration Department, Faculty of Administrative Science, Brawijaya University, Malang, Indonesia
