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Mahmudah, Muslimah
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Economics, Econometrics & Finance

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Analisis Dampak Tax Morale Terhadap Kepatuhan Pajak UMKM: Studi Kasus Kota Semarang Mahmudah, Muslimah; Iskandar, Deden Dinar
JURNAL DINAMIKA EKONOMI PEMBANGUNAN Vol 1, No 1 (2018): April
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.961 KB) | DOI: 10.14710/jdep.1.1.14-32

Abstract

This study aims to analyze the impact of tax morale on Micro, Small, and Medium Enterprises (MSMEs) tax complianceSemarang City as the case study. This study uses primary data generated from 117 samples of MSMEs in Semarang. Data analysis is performed  using binary logistic regression analysis. The results showed that environmental, institutional, ethical, business, and business size variables significantly influence MSMEs tax compliance. On the other hand, variables whose effect on tax compliance is not statistically significant include happiness, religiosity, gender, age, education, and marital status.
Co-Authors Deden Dinar Iskandar