Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI)
Evelyn Kosumo
Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi dan Rekayasa Teknologi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Tax Modernization, Tax Rates, and Tax Sanctions on MSME Taxpayer Compliance in the Medan Area District Evelyn Kosumo; Juliandi Sahputra; Hermawan Sutanto
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Determining the effect of tax modernization, tax rate, and tax sanction on taxpayer’s compliance became the aim of this study by utilizing quantitative approach as its research method. This study utilize primary data that had been gathered through the distribution of questionnaires to taxpayers who were Micro, Small, and Medium Enterprise (MSME) owners in the Medan Area sub-district. Non-Probability Sampling with an Accidental Sampling approach was used as the sampling technique in this study, with a sample size of 100  from the population of 7.263 MSME owners. Multiple Linear Regression Analysis is used as its analysis technique, executed in the SPSS 26 software. The analysis results found the tax modernization, tax rate, and tax sanctions to have had a positive and significant effect, both simultaneouslyand partially, on the MSME taxpayer’s compliance in the Medan Area sub-district.
Co-Authors Hermawan Sutanto Juliandi Sahputra