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All Journal Media Ekonomi dan Manajemen Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika SAR (Soedirman Accounting Review): Journal of Accounting and Business International Humanities and Applied Science Journal Primanomics : Jurnal Ekonomi & Bisnis Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JURTEKSI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmu Manajemen Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Jurnal Tekinkom (Teknik Informasi dan Komputer) Teknosains : Jurnal Sains,Teknologi dan Informatika ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Manajemen Sains dan Organisasi (JMSO) Bisnis Net : Jurnal Ekonomi dan Bisnis Studi Ilmu Manajemen dan Organisasi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Prosiding Konferensi Nasional PKM-CSR Reviu Akuntansi, Manajemen, dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen Jurnal Manajemen dan Kewirausahaan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen Riset Inovasi Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Engagement: Jurnal Pengabdian Kepada Masyarakat Jurnal Nusa Manajemen Sinergi : Jurnal Ilmiah Multidisiplin
William Widjaja
Universitas Pradita
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Library & Information Science Mathematics Nursing Physics Public Health Social Sciences

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Journal : Jurnal Proaksi

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Tax Compliance in Indonesian MSMEs: Key Factors Explored Michael Michael; William Widjaja
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5519

Abstract

This study investigates the factors that impact tax compliance in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on tax knowledge, tax sanctions, tax corruption, and information technology utilization. A survey of 200 MSMEs in Jakarta and SEM-PLS analysis found that tax knowledge does not significantly affect tax compliance. Tax sanctions proved to be a significant motivator for tax compliance, while tax corruption negatively eroded trust in the tax system. In addition, it was found that information technology moderates the effect of tax knowledge on compliance, suggesting the potential to improve tax understanding and simplify processes. The practical implication is the importance of implementing stricter tax penalties, the use of technology in tax education, and increased transparency in tax administration to mitigate corruption and encourage tax compliance among MSMEs. The findings provide theoretical contributions and practical implications in designing effective strategies to increase tax compliance and government revenue.
Co-Authors Adryan Rachman Alexander, Gabriel Andre Wijaya Ariani, Yovita Chairuddin Chairuddin Devi Rahnjen Wijayadne Erwinda Azizah Sidik Franziska Maria Renz Gabriel Alexander Gebi Herry Glori, Natallia Handri Santoso Handri Santoso Hastuti Naibaho Henry Johanes Terang Kita Perangin Angin Labiro, Kayla Anugerah Christianty Lin, Felishia Janice Luyanny Luyanny Marco Ashadi Meilisa Alvita Meliana Angelia Michael Michael Michael Michael Michael Muana Nanga Natallia Glori Ninuk Yasmarini Regina Angelika Septi Rahayu Robert Sabil Sabil Samudra , Andika Sherensia Putri Angeliani Sihombing, Geraldy Pesakhim Simon, Febryanti Theresia Herlina Rochadiani Theresia Herlina Rochadiani Ulfah Dzakiyah Nisrina Ariqoh Verina Cornellia Wijaya, Jane Mac Kenzie WIJAYA, VANESSA Youzy Natasya Yovita Ariana Yudhea Vanestius Yudhi Widya Arthana Rustam