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Mariah Qibthiyyah Brainyyah
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THE EFFECT OF TAX FAIRNESS, TAX KNOWLEDGE, AND TAX COMPLEXITY ON TAX COMPLIANCE: THE CASE OF SME ENTREPRENEURS’ TAXPAYERS IN MALANG Mariah Qibthiyyah Brainyyah; M. Khoiru Rusydi
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Tax contribution is very important for the organization of a Country beside other revenues such as natural resources, profits of state-owned enterprises, fees, and other revenue sources. It can be said that taxes revenue is worth the largest domestic revenue. Without tax compliance from the taxpayers, tax revenue target would not be reached. There are economical and non-economical factors which are possible to influence the tax compliance. However, this study aims to determine and ensure the effect of perceived tax fairness, tax knowledge, and tax complexity in tax compliance decisions among SME entrepreneurs in Malang. To test the model, a questionnaire consisted questions related to the three variables and one dependent variable which is tax compliance was administered among 32 samples of SME entrepreneurs in Malang. The data was then analyzed by multiple regression method which was undertaken with SPSS 15.0 software. The findings revealed that simultaneously, perceived tax fairness, tax knowledge and tax complexity influence taxpayers’ compliance decision in order to meet their taxation obligations. While the partial test showed that both tax fairness and tax complexity affect the tax compliance among SMEs taxpayers in Malang while the tax knowledge did not give any significant effect on tax compliance.   Keyword: tax fairness, tax knowledge, tax complexity, tax compliance
THE EFFECT OF TAX FAIRNESS, TAX KNOWLEDGE, AND TAX COMPLEXITY ON TAX COMPLIANCE: THE CASE OF SME ENTREPRENEURS’ TAXPAYERS IN MALANG Brainyyah, Mariah Qibthiyyah; Rusydi, M. Khoiru
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax contribution is very important for the organization of a Country beside other revenues such as natural resources, profits of state-owned enterprises, fees, and other revenue sources. It can be said that taxes revenue is worth the largest domestic revenue. Without tax compliance from the taxpayers, tax revenue target would not be reached. There are economical and non-economical factors which are possible to influence the tax compliance. However, this study aims to determine and ensure the effect of perceived tax fairness, tax knowledge, and tax complexity in tax compliance decisions among SME entrepreneurs in Malang. To test the model, a questionnaire consisted questions related to the three variables and one dependent variable which is tax compliance was administered among 32 samples of SME entrepreneurs in Malang. The data was then analyzed by multiple regression method which was undertaken with SPSS 15.0 software. The findings revealed that simultaneously, perceived tax fairness, tax knowledge and tax complexity influence taxpayers’ compliance decision in order to meet their taxation obligations. While the partial test showed that both tax fairness and tax complexity affect the tax compliance among SMEs taxpayers in Malang while the tax knowledge did not give any significant effect on tax compliance.   Keyword: tax fairness, tax knowledge, tax complexity, tax compliance
Co-Authors M. Khoiru Rusydi M. Khoiru Rusydi