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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 A Sindi Cristina A. Asrijal Andi Muhamad Iqbal Akbar Andi Muhammad Irfan Taufan Andi Muhammad Irfan Taufan Asfar Andi Nurannisa Andri Satria Wijaya Anton Anton Anwar, Vebby Arnis Asfar, Andi Muhamad Iqbal Akbar Asmara, Maisa Azizah Asriani Baptista Halik, Johannes Boby, Feramita Hasani Cakranegara, Pandu Adi Daud, Maiercherinra Deanisa Putri Adinda Dedy Suryadi Dina Fahma Sari, Dina Fahma Dinda Husnainah Sobirin Emmi Azis Eti Hadiati Evendi, Agustina Martha Farah Hanifah Herry Pratama A. Junaid Gazalin Istianingrum, Rika Juwari Kasmiah Lintang, Jane M. Yasman Rahma Jaya Maharani, Dewi Matoneng, Theresia Andriani Meydita Dwi Putri Mirdawati N Puwa Muafiqie, Humaidah Muh. Safar Musa, Ichwan Norhaedah, Norhaedah Nuraini, Kintan Ika Nurul Hikmah Pahlevi, Cepi Pangestu, Ari Pujangga Ratih Kusumastuti Riesna Apramilda Riska Amelia Riska Meliana Safitri Rizka Khusnul Khotimah Rosdiana Royani, Novida Safardan Ka Oihu Samaduri, Alwia Suhada SULASMI ANGGO Tri Puspita Sari Vivi Evira Ekawati Wahyudin Abd. Karim Yusuf, Tamsil