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Cakranegara, Pandu Adi
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Journal : Journal of Management

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How Does MSME Tax Compliance Stand In Indonesia Kusumastuti, Ratih; Nurlia; Suryadi, Dedy; Cakranegara, Pandu Adi; Apramilda, Riesna
Journal of Management Vol. 3 No. 1 (2024): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

The purpose of this study is to look at MSME taxpayer compliance while using tax socialization as a moderator. This study collects primary data by sending questionnaires to owners of Micro, Small, and Medium Enterprises located in East Java. Using a sampling approach known as convenience sampling, researchers were able to acquire 97 responses from the questionnaire. The data was examined using the SPSS tool, which included multiple linear regression model analysis. According to the results of the tests, tax incentives have no effect on taxpayer compliance; tax understanding has a positive effect on taxpayer compliance; tax socialization strengthens the influence of tax incentives on taxpayer compliance; and tax socialization weakens the influence of tax understanding on taxpayer compliance
Co-Authors Adisaputra, Ateng Kusnandar Ahmad Jurnaidi Wahidin Ahmad, Srifatmawati Ahmaddien, Iskandar Alfiana Alfiana Ali Imron Amalia, Mekar Meilisa Ambarwati, Retnoning Andi Febri Herawati Andinna Ananda Yusuff Andriyana, Erni Arianto Muditomo Arief Hidayatullah Khamainy Arief, Abdul Samad Arifin Arifin Arifin, Ardian Azizi, Muhammad Dadang Sudrajat Damanik, Darwin Dedi Rianto Rahadi Dedy Suryadi Dewantara, Rizki Dikananda, Arif Rinaldi Dina Destari Dodo Kurniawan, Dodo Efendi Efendi Eka, Andi Primafira Bumandava Ellyawati , Noor Endrawati, Titin Etty Susilowati Fardhoni, Fardhoni Fitriningsih Amalo Gatot Wijayanto Haekal, T. M Haekal, T. M. Hafiz, Abdul hardiansyah, alim Haryono, Andri Hendriyanto Hendriyanto I Gede Iwan Sudipa Ichsan Ichsan Indrawati, Andi Irdawati Irdawati Irmayanti Irmayanti, Irmayanti Irwan Moridu Iwan Harsono Jati Kasuma Juliani Pudjowati Karnawi Kamar, Karnawi Karundeng, Deby Rita Klemens Mere Koli, Damaris Y Liswandi, Liswandi M Tirtana Siregar, M Tirtana Mapuasari, Supeni Anggraeni Marsha Ayunita Irawati Muhammad Asir Muhammad Yusuf Munawar Munawar Mustainah Mappatoba Nanang Qosim Ningtyas, Mustika Wati Alfia Nining Rahaningsih Nofirman, Nofirman Nugraha, Ardi Maulana nugroho, muhammad toto Nur Agus Salim, Nur Agus Nurhuda, Hilmi Mufthia Nurlia Oktawiranti, Anggi PA Andiena Nindya Putri Pesik, Iren Meiske Pratiwi, Vidya Puspitasari, Nyi Dewi Putra, Purniadi Putri, Hadisa Putri, PA. Andiena Nindya Rachman, Reza Saeful Rahanra, Nicodemus Rahayu, Novi Ratih Kusumastuti Ratih Pratiwi Raudya Setya Wismoko Putri Riesna Apramilda Rizki Dewantara Rizky Ramadhan, Rizky Ronaldo, Reza Rusliandy, Rusliandy Sakarina, Sari Sampe, Ferdinandus Sari, Ade Risna Satria, Erwinsyah Setyawan, Antonius Ary Siddiqa, Heidi Silaban, Feliks Manihar Siti Nuzulia, Siti Soukotta, Agnes Suasa Suasa Suprapto Suprapto Susanto, Moh.Rusnoto Susilo Surahman Sutaguna, I Nyoman Tri Sutrisno, Sutrisno Sutriyawan, Agung Taime, Habel Tasrim, Tasrim Tekat Sukomardojo Timotius Agus Rachmat, Timotius Agus Totok Hendarto W, Sulaiman Wibowo, Rendi Wibowo, Yudha Satrio Widjayanti, Carolina Ety Wildoms Sahusilawane Yanto, Ery Yofy Syarkani Yutiandry Rivai Zulkifli Musthan, Zulkifli Zulkifli Zulkifli Zulvia Trinova