Article Per Year (5 Year)
p-Index From 2020 - 2025
1.945
P-Index
This Author published in this journals
All Journal EkoBis ( Ekonomi & Bisnis ) Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Keuangan dan Perbankan Media Ekonomi dan Manajemen JAM : Jurnal Aplikasi Manajemen Proceeding Seminar LPPM UMP Tahun 2014 JPM17: Jurnal Pengabdian Masyarakat Journal of Accounting and Investment Jurnal Ilmiah Dinamika Ekonomi dan Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Innovation, Theory & Practice Management Journal Arthatama
Susetyo Darmanto
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Physics Social Sciences

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Journal of Accounting and Investment

 1 
Determinants of tax compliance behavior among central Java SMEs: The mediating role of intention to comply Hikmah, Hikmah; Ratnawati, Andalan Tri; Darmanto, Susetyo
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20226

Abstract

Research aims: This study aims to prove the effect of tax compliance attitude, subjective norms, and perceived financial performance on the intention to comply. Furthermore, the study analyzes the effect of perceived financial performance and intention to comply with tax compliance behavior.Design/Methodology/Approach: This study used a quantitative approach with primary data from distributing questionnaires. The samples collected were 150 SMEs of Semarang City, Semarang Resident, Demak, and Kendal. The data were then analyzed employing Structural Equation Modeling calculated by Amos version 22.Research findings: Empirical findings demonstrated that attitudes toward tax compliance, subjective norms, and perceived financial performance positively influenced the intention to comply. Furthermore, perceived financial performance and intention to comply positively contributed to compliance behavior.Theoretical contribution/ Originality: This theoretical implication integrates the Theory of Planned Behavior and perceived financial performance as an alternative to perceived behavioral control.Practitioner/Policy implication: This study concludes that intention to comply provides a mediating role in the determinants of tax compliance.Research limitation/Implication: This research was limited by the unavailability of accurate data regarding the number of SMEs in Central Java, so sample calculations could not be done using a statistical approach. Future research is recommended to replicate this model in large companies by adding government policy as a moderating role in attitudes, subjective norms, and financial performance.
Determinants of tax compliance behavior among central Java SMEs: The mediating role of intention to comply Hikmah Hikmah; Andalan Tri Ratnawati; Susetyo Darmanto
Journal of Accounting and Investment Vol. 25 No. 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20226

Abstract

Research aims: This study aims to prove the effect of tax compliance attitude, subjective norms, and perceived financial performance on the intention to comply. Furthermore, the study analyzes the effect of perceived financial performance and intention to comply with tax compliance behavior.Design/Methodology/Approach: This study used a quantitative approach with primary data from distributing questionnaires. The samples collected were 150 SMEs of Semarang City, Semarang Resident, Demak, and Kendal. The data were then analyzed employing Structural Equation Modeling calculated by Amos version 22.Research findings: Empirical findings demonstrated that attitudes toward tax compliance, subjective norms, and perceived financial performance positively influenced the intention to comply. Furthermore, perceived financial performance and intention to comply positively contributed to compliance behavior.Theoretical contribution/ Originality: This theoretical implication integrates the Theory of Planned Behavior and perceived financial performance as an alternative to perceived behavioral control.Practitioner/Policy implication: This study concludes that intention to comply provides a mediating role in the determinants of tax compliance.Research limitation/Implication: This research was limited by the unavailability of accurate data regarding the number of SMEs in Central Java, so sample calculations could not be done using a statistical approach. Future research is recommended to replicate this model in large companies by adding government policy as a moderating role in attitudes, subjective norms, and financial performance.
Co-Authors Ahmad Mubarak Andalan Tri Ratnawati Andalan Tri Ratnawati Andika, Rudi Bukirom Bukirom Djoko Darmawan Emiliana Pudjiarti Hikmah Hikmah Hikmah Hikmah Indra Kertati Legiman Mohamad Mufti setiawan, hendrix Sugeng Sutrisno Supriyadi, Yan Supriyanto, Soni Tri Widayati Tumangkar, Totok Vidyana, Tina Ika Wibowo, Agung