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Journal : Ikonomika : Jurnal Ekonomi dan Bisnis Islam

Compliance in The Micro, Small and Medium Enterprises (MSMEs) Taxes and Reviewed From an Islamic Perspective Kurniawan, Indra; Kuntadi, Cris; Izni Shafie, Dalili
IKONOMIKA Vol 8, No 2 (2023)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijebi.v8i2.21473

Abstract

Tax compliance is the government's goal to achieve the expected tax targets. To achieve this compliance, the government offers a low tax rate to encourage MSMEs to pay its tax debt. On the other hand, taxes are burdensome for MSMEs because they are government expenditures that are deducted from net income so taxpayers look for ways to reduce the taxes paid . This article reviews the influence of income turnover, self-assessment system also tax amnesty on taxpayer compliance with micro, small and medium enterprises , a study of tax accounting literature. Meanwhile From an Islamic perspective, each taxpayer has the responsibility to pay the taxes. The taxpayer compliance in Islamic perspective stated that governments permitted to take some of its citizen’s assets such the taxes. This can be seen in the Hadith recounted by Fatimah bint Qais and Q.S At-Taubah 29. This article aims to develop the hypothesis according connection among variables for further study. This research show several findings, there are: 1) Income Turnover influences Taxpayer Compliance ; 2) The Self Assessment System influences Taxpayer Compliance ; and 3) Tax Amnesty affects Taxpayer Compliance.
Co-Authors A, Fery Rahmawan Abimanyu, Raditya Razindra Achmad Rusdi Adam, Muhammad Ibnu Adil Akhyar Adirianto, Bayu Ahmad Taufiq Aji, Wandha Atmaka Alfarisi, Achmad Hasan Amiroel Oemara Syarief Amrie Firmansyah Anasukha, Endah Wahyu Andi Nurkholis Andi Sadriani Anggastani, Novita Dia Anggreni, Veni Anwar, Resa Nurlaela Aprilian, Sulthan Arfat, Muhammad Fadilah Arfiandi, Joni Arif Fahmi Aristianingrum, Riska Dita Atmaka Aji , Wandha Aulia Ar Rakhman Awaludin Aulia, Ema Valy Ayu Ramadhani, Nandha Bahri, Saiful Batari, Denita Dea Bayu Hartanto, Naufal Bisma Arianto Cris Kuntadi David-Barrett, Tamas Dermawan, Chalvyn Rahmat Dewi, Yulida Intani Dona Katarina Dwi Retna Sulistyawati Edy Purwanto Edy Sulistiyawan, Edy Ek Ajeng Rahmi Pinahayu Ekawati, Christina Elan, Umi Elfantoro, Indra Elfatma, Olivia Endayanti, M Erdiansyah, Rezi Fadhilah, Ackbar Fadila Fitriana, Gita Fasdarsyah Fasdarsyah Fauzan Natsir Fitriana Destiawati Fitriana Destiawati Fitroh, Qorry Aina Gardenia, Nia Hananda Priyandaru Hanif, Muhammad Rafi Harnanik Harnanik, Harnanik Harry Dhika, Harry Hartono Hartono Hartuti, Purni Munah Hartuti, Purni Munah Hasan, Luthfi Helma Malini, Helma Herdiana, Mochamad Rafi Heri Setyawan HERI SETYAWAN Heriyati, Heriyati Hidayah, Muslihatul Ibrahim, Abrar Hafidz Idum Satia Santi Iim Marfuah Imam Pujo Mulyatno Imam Sujadi Izni Shafie, Dalili Juanda, Syifa Ethika Julianto, Anang Khoirunnisa, Indah Rosewika Suryaning Khotimah, Alya Husnul Khuluq, Husnul Koko Setiawan, Koko Komalasari, Indah Krisdianto, Yusuf Kristian Tinduh, Yulio Kurniadhi, Adhitya Lailatul Qomariyah, Lailatul Latif, Riski Lina Nasihatun Nafidah Lisa Amriani Listianto, Herry Liza, Ahmad Luh Putu Widya Adnyani M. E. Winarno Mahatma Lanuru Maimon Sumo Maizuar Maizuar Maman Rachman Manto, Agus Marcellus S Kolopaking Marcellus Simadibrata Maryona Septiara Merina Pratiwi Mewa Zabeta, Mewa MIFTAKHUL JANNAH Mira Gusniwati Mubais, Ahmad Muhammad Choiru Zulfa Muhammad Muhaimin Mustikawati, Farida Musyarrofah, Musyarrofah Nabila, Riski Nadir, Fajriansyah Novianto, Esa Adelia Nugroho, Agung Nurali , Nurali Nurali, Nurali Nurcahyono Nurcahyono, Nurcahyono Nurianah, Nurianah Patricia, Sandra Uli Polii, Efata B Prada, Bagas Maulana Pasha Aditya Pradana, Alif Putra Pramalistyo, Arisca Prasojo, Rahman Azis Pratama, Andi Asriadi Pratiwi, Ni Made Indira Pristianto, Hendrik Purwoko, Hendro Purwono, Rudi Puspitasari, Wahyu Dwi Putra Jaya Abadi Putri, Hardiyani Eka Qifary, M. Ravi Al Rachmawati Chaldun, Evy Rahadyan, Andri RETNO NENGSIH Rina Martini Rini, Retno Puspa Rizal, Ahmad Khoiri Rizka Yulina, Rizka Rizki, Muhammad Agung Rizkianah, Diah Rudy Haryanto Said Jalalul Akbar, Said Jalalul Saloko, Subakho Aryo Samawi, Muhammad Farid Santi, Indyah Hartami Sari, Ilma Nopita Setiadi, Irawan Sholikah, Mar’atus Siti Munawaro, Siti Siti Nurrochmah Siti Samsiyah Siti Suprihatiningsih Sofwatunnisa, Sofwatunnisa Sri Gunawan Styawati, Styawati Suharwati, Nungky Suharyanto Sukmawati, Baiq Nadia Indra Sulaiman, Han Supardi, Mokhamad Sutjipto, Rachmat Syah, Danial Syahputri, Anggraini Syarifah Rahmah, Syarifah Tabrani, Muhamad Tatang Wahyudi, Tatang Tejo Murti, Theofilus Tri Atmojo Kusmayadi Ulfah, Sofia Untung Budiarto Utami, Aditya Dyah Vanessa Gaffar Wahyu Nur Cholifah Walim, Walim Welmart, Dylan Ritosa Theadiva Wenda Wahyu Christiyanto Wesli Wesli Widiastuti, Tri Cahyani William S. Wangko wisnu yudo untoro, wisnu Wiwin Winiati, Wiwin Wongkar, Maarthen C. P. Yuliana, Anita Yusuf, Khairullah Zuhroh, Siti