Article Per Year (5 Year)
p-Index From 2020 - 2025
4.948
P-Index
This Author published in this journals
All Journal JURNAL SAINS PERTANIAN EQUATOR Jurnal Manajemen Dan Kewirausahaan Empowerment : Jurnal Pengabdian Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Journal on Education Jurnal Ilmiah Mandala Education (JIME) JISIP: Jurnal Ilmu Sosial dan Pendidikan Seminar Nasional Lahan Suboptimal Jurnal Review Pendidikan dan Pengajaran (JRPP) Journal Albion : Journal of English Literature, Language, and Culture Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Klasikal: Journal of Education, Language Teaching and Science Abdi Masyarakat Sport, Pedagogik, Recreation and Technology : Jurnal Ilmu Pendidikan Jasmani Olahraga, Kesehatan dan Rekreasi (Sparta) Jurnal Patriot Siyasatuna Jurnal Ilmiyah Mahasiswa Siyasah Syariyyah SUPERMAT (JURNAL PENDIDIKAN MATEMATIKA) Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI) Interdisciplinary Social Studies Edusoshum: Jurnal Pendidikan Islam dan Sosial Humaniora EDULIA: English Education, Linguistic and Art Journal TIMPALAJA: Architecture Student Journal Sovereign: International Journal of Law Jurnal Riset Fisika Indonesia Jurnal Riset Rumpun Ilmu Teknik (JURRITEK) INFINITY : UKI TORAJA JOURNAL OF INFORMATION TECHNOLOGY Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Jurnal Komputer dan Elektro Sains Indonesian Journal of Community Empowerment Journal Pesona Indonesia Green Economics: International Journal of Islamic and Economic Education
Sandi Sandi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Interdisciplinary Social Studies

 1 
Compliance Cost and Officer’s Supervision on MSME’s Tax Compliance Moderated by Tax System Modernization Sandi, Sandi; Trisnawati, Estralita
Interdisciplinary Social Studies Vol. 2 No. 7 (2023): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v2i7.412

Abstract

Background: One of the primary sources of revenue for the state is taxes. This money will be used by the government to pay for a range of costs, including as fuel subsidies, finance for national development, and other general government expenses. The state will be able to manage a tax-supported administrative infrastructure as a result. The official assessment system and the self-assessment system are the two different types of tax collection techniques. Aim: The researcher would like to analyze compliance cost and officer’s supervision on MSME’s tax compliance moderated by tax system modernization. Method: The design of this study utilizes a causal research design to empirically test the effect of tax compliance costs and supervision by tax officers regarding individual taxpayer compliance and use moderation variables of tax system modernization. The research approach is quantitative with an explanatory design. The data collection technique that researchers use is a survey with a questionnaire. Findings: Tax Compliance Cost (X1) has a negative and significant effect on Taxpayer Compliance (Y). Supervision from the Tax Officer (X2) has a positive and significant effect on Taxpayer Compliance (Y). Moderating Effect of Tax Expense Has a positive and insignificant effect on Taxpayer Compliance (Y). Moderating Effect Supervision from Tax Officers has a positive and significant effect on Taxpayer Compliance (Y). Tax Modernization (Z) has a positive and significant effect on Taxpayer Compliance (Y).
Co-Authors Agus Prasetyo Agus Salim HR Akbar, Jefri Akbar, Muh. Ali Akmal Akmal Aldi Saputra, Yogi Aldri Frinaldi Amiruddin Amiruddin Andi Zulkifli Nusri Andinasari Andinasari, Andinasari Andrian Saputra Ariani, Windi As’ad, Miftah Fadhli Azis, Emmi BAKHRANI RAUF Bulan, Muh Erwin Embong Dangin, Dangin Deden Nurdandi Della Della Didik Aribowo Emmi Azis Erwing, Erwing Estralita Trisnawati Fairuz Syahla, Amanda FAJAR NUGRAHA, RIFKI Fitri Afriani Gusva Yetti Hakim, Adnan Hamka Hamka, Hamka Hariningsih, Agnes Setyowati Hasan, Rachmad Rialdi Hasanuddin Hasanuddin Hasanuddin Hasanuddin Husna, Fitria Nurul Ilyas, Krisna Iman Suswanto Imron Burhan Ismail Ismail Iyan Nurdiyan Haris Jefri Akbar Kasmawati Kasmawati Khaerul, Khaerul Kumalasari Kumalasari Kumalasari Kumalasari Latifa, Ulinnuha Lestari, Riska Dwi M. Elan Maulana M. Taheri Akhbar, M. Taheri Makmur Makmur Maria Ulpa Marsela Triana Meisya Dwi Rizkiana Muhammad Attar Muhammad B Hariyono Mustari, Andi Nurmaedah Nasrul Nasrul Nora Surmilasari, Nora Nurhasanah, Andi Nurma Lestari Nurnaningsih A Nurul Husna, Fitria Oktarina Oktarina Padandi, Tasyahud Padilah, Tesa Nur Pratama, Muh. Asmar Pratiwi, Adinda Rahmat Hidayat Ramli, Fatmawati Redi Randika Reni Rahmadewi, Reni Rianti, Marlia Rospita Sari Rosti, Rosti Rutfi Puji Astuti S, Muh. Izhur safriani, andi Sahade Sahiruddin Sahiruddin Sakka, Aidil Sarbino Sarbino Sari, Rospita Sembiring, Rinawati Sistyawati, Risda Intan Sukri Nyompa Sulkifli Sulkifli Sutiyana, Agus SYAMSU ALAM Syamsuria, Syamsuria Syamsurianto, Syamsurianto Syaputra, Muh. Ilham Tita Nurdiyah Tri Lestari Wahyu Hidayat Wahyuni, Ayu Sri Wiarti Winarti Widisanti, Ni Made Wildan Muzaki Winda Sari Yanti, Asia Yany, Muhammad Yogi Ramadani Yuanita, Yuanita Yuant Tiandho Yusuf Yusuf Yusuf, A.Cakra