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Journal : Journal of Contemporary Accounting

The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi Riski Hernando; Fitrini Mansur; Eko Prasetyo
Journal of Contemporary Accounting Volume 5 Issue 1, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss1.art5

Abstract

This study examines the effect of the Tax Harmonization Law and Tax Sanctions on MSME Taxpayer Compliance in Jambi City. The research was conducted during the omicron variant of the covid-19 pandemic that hit in 2022. The study was tested on the MSME population in Jambi City with a sample of MSMEs in various sectors totaling 50 participants. Data were collected by distributed questionnaires and analyzed by Warp PLS 7.0. The results showed that the Tax Harmonization Law and Tax Sanctions had a significant positive effect on MSME Taxpayer Compliance in Jambi City. This research also contributes theoretically and practically and can be implemented for stakeholders and can be developed for further research.
Co-Authors Abdurrahman, Rezi Achmad Hizazi Afrizal Agung Soeharto, Muhammad Al-Idris, Mohamad Yudha Alfanny Sutika Yuda Ali Akbar Syariz Amalia, Rani Ari Nugroho Azzahra Hamid, Tsabitah Bagus, Andika Banjarnahor, Raffly Nataldo Cindy Deri Rezky Brimer Dewi Anggraini Dovi Septiari Dwi Hastuti DWI HASTUTI Dwi Hastuti Efrizal Syofyan Ega Kurniasih Eko Prasetyo Eko Prasetyo Enggar Diah Puspa Arum Erawati, Misni Fadia Ardhina Faisal Wijaya Fernadi Abi Wijaya Fitri astuti, Fitri astuti Fitri Mansur Fitrini Mansur Fredy Olimsar Hanif, Ikhdan Fatih Helen Parkhurst Hendriyaldi Hendriyaldi Heni Pujiastuti Heriyani, Heriyani Hilal Al Ambia Ilham Wahyudi Indriani, Rika Ivan Leonardo Juliana, Widya Ika Juniar, Diaz Vilda Lady Silvera, Dica Leonardo, Ivan Lidya Febriyana Muhammad Riyan Fahlefi Mukhzarudfa, Mukhzarudfa Nela Safelia Netty Herawaty Niken Hustilah Nisa Oktavia Nora Triandini Nursima Natasa* Nys Arfa Prasetio, Primadi Prasetyo, Primadi Primadi Prasetia Puspita, Seli Putri Anggraini putri, alpiani sakinah Putri, Rini Oktaviani Putri, Vigga Alifah Rafiqi Rafiqi Rafiqi Rafiqi Ratih Kusumastuti Reka Maiyarni Rezi Abdurrahman Rico Wijaya Z Rika Neldawaty Rita Friyani Rizki Yuli Sari Sahrinra, Irgi Sari Puspita Dewi Shelomita, Cindy Sianturi, Dame Sintya Dame Kristin S Siswahyudianto Soedjatmiko Sophia, Ade Sri Devi Andriani SRI RAHAYU Suci Kurnia Putri Sudarti . Sukmawati, Nur Ulfatun Nadhiro Usman Usman Widiastuti, Fitri Wira Lestari Wiralestari Wiralestari, Wiralestari Wirdanadia, Ananda Wirmie Eka Putra Wiwik Tiswiyanti yd, Ferdi wahyudi Yudi - Yudi Yudi Yuliana Yuliana Yuliusman - ZK Abdurahman Baizal