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All Journal Journal of Innovation Research and Knowledge Journal of Islamic Contemporary Accounting and Business
R Nelly Nur Apandi
Universitas Pendidikan Indonesia
Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Do Income Level and Gender Diversity Influence Tax Literacy? Evidence from Small and Medium Enterprises in Uzbekistan Baratova Charoskhon Dilmurodovna; R Nelly Nur Apandi; Zulayho Umarova
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 1 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i1.585

Abstract

This study examines the determinants of tax literacy among Micro, Small, and Medium Enterprise (MSME) entrepreneurs in Uzbekistan, focusing specifically on the influence of income levels and gender diversity. While tax literacy is a critical precursor to voluntary tax compliance, empirical evidence remains sparse within the context of Central Asian transition economies. Adopting a quantitative research design, primary data were gathered from 40 MSME practitioners via structured instrumentation and subsequently subjected to multiple regression analysis. The empirical results demonstrate that income level exerts a statistically significant positive effect on tax literacy, indicating that higher economic capacity correlates with a more sophisticated understanding of fiscal obligations and regulatory procedures. Conversely, gender diversity was found to have no significant impact on tax literacy, nor did it function as a moderator in the relationship between income and tax knowledge. These findings suggest that in the Uzbekistani MSME landscape, structural economic factors outweigh demographic variables in shaping financial and fiscal competence. The study concludes that to enhance systemic voluntary compliance, policymakers should implement stratified tax education initiatives tailored to different income cohorts, thereby fostering a more robust and equitable fiscal ecosystem.
DOES AUDIT PROBABILITY AND TAX LITERACY ON TAXPAYER COMPLIANCE? (EXPERIMENTAL STUDY OF UZBEKISTAN AND INDONESIAN STUDENT ENTREPRENEURS) Otabek Rakhmanov Valijon Ugli; R Nelly Nur Apandi; Arim Nasim; Inomjon Qudratov
Journal of Innovation Research and Knowledge Vol. 4 No. 12: Mei 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i12.10209

Abstract

Tax compliance depends on two main things: how the government manages rules and how citizens act. The study aims to address the following research problems related to audit probability and tax literacy influencing tax compliance in Uzbekistan and Indonesia. This research uses the Experiment method using the 2x2 factorial design. The experimental subjects in this study were UPI and TSUE accounting students who had done business. The research sample was 214 students. The study's results indicate that 1) the taxation audit probability influences taxpayer compliance. 2)Tax literacy influences taxpayer compliance. 3) This study cannot prove that there is a difference in the level of taxpayer compliance when two factors interact. 4)The results of this study indicate that each treatment can show differences in the level of taxpayer compliance in reporting income in their tax reports.
Co-Authors Baratova Charoskhon Dilmurodovna Inomjon Qudratov Nasim, Arim Otabek Rakhmanov Valijon Ugli Zulayho Umarova