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Journal : Journal of Business

The Impact of Demographic Factors on MSME Tax Compliance in Pontianak City Afif, Ali; Setiawan, Aris
Journal of Business & Management Vol. 2 No. 1 (2024): Journal of Business & Management
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbm.v2i1.1610

Abstract

The research aims to find out whether demographic factors are associated with tax understanding and knowledge, both regulations and policies implemented by the government on tax compliance for MSMEs in the city of Pontianak. This study used primary data by distributing questionnaires in Pontianak City. The sample used in this study is individual taxpayers who own MSMEs in Pontianak City. The research method uses statistical tests with processing techniques and data analysis using data quality tests and classical assumption tests and multiple regression. The results of the study found that age and gender had no effect on tax compliance, because it returned to the awareness of each individual that taxes were important