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All Journal Journal of Management and Business Review Jurnal Riset Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Unram Journal of Community Service (UJCS) Jurnal Puan Indonesia Jurnal Peradaban Masyarakat (JPM) Atestasi : Jurnal Ilmiah Akuntansi
Damayanti, Prisila
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Atestasi : Jurnal Ilmiah Akuntansi

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Factors that influence MSMEs to Report Taxes Damayanti, Prisila; Prihanto, Hendi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.827

Abstract

The research aims to determine and analyze the response of taxpayers (taxpayers) in reporting their taxes in the post-Covid 19 pandemic era after the government provided various relief policies through tax incentives to entrepreneurs and MSMEs in terms of the aspects of taxpayers' literacy knowledge, set tax rates, profitability of taxpayers' businesses, and business opportunities faced now and in the future. The research was conducted on several MSME cafe entrepreneurs in the Jagakarsa - Ciganjur sub-district and surrounding areas as a population, using a questionnaire with a rolling snowball distribution technique based on information obtained during the survey to obtain a total of 110 samples. Data analysis uses Smart PLS statistical software with tests such as validity and reliability, inner and outer models, statistical t-hypothesis testing, multiple regression, and coefficient of determination—the results of the research state that not all of the hypotheses can be accepted. Taxpayers' knowledge of tax literacy and profitability obtained by taxpayers from MSME actors has a significant positive effect on the contribution of taxpayers' tax reporting so that the hypothesis is accepted, while tax rates through incentives set by the government and business opportunities from MSMEs are not has a significant effect on the contribution to tax reporting by MSME taxpayers so that the hypothesis is rejected.
Co-Authors Adha, Muhammad Adjie Afrida Sary Puspita Agus Hitopa Sukma Al Fahri, Muhammad Fajar Alamsyah - Anglaini, Elina Dewi, Dyah Utami Diah Aryani, Diah Endi Rekarti, Endi Faizul Mubarok Febryano Manggala Putra Gaol, Lasando Lumban Hendi Prihanto Hendrian Hendrian, Hendrian Joko Rizkie Widokarti Lumbangaol, Lasando Minrohayati . Nazala, Muhammad Rizki Noerlina Anggraeni Nugroho, Bima RR. Aryanti Kristantini Safari, Ikmal Maulana Sakina Nusarifa Tantri Shine Pintor Siolemba Patiro Usmar Utami, Mega Widjanarko Widjanarko, Widjanarko Zara Tania Rahmadi Zobir, Obing Said