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Dedy Suryadi
Universitas Katolik Parahyangan
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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Journal : Journal of Management

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How Does MSME Tax Compliance Stand In Indonesia Kusumastuti, Ratih; Nurlia; Suryadi, Dedy; Cakranegara, Pandu Adi; Apramilda, Riesna
Journal of Management Vol. 3 No. 1 (2024): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

The purpose of this study is to look at MSME taxpayer compliance while using tax socialization as a moderator. This study collects primary data by sending questionnaires to owners of Micro, Small, and Medium Enterprises located in East Java. Using a sampling approach known as convenience sampling, researchers were able to acquire 97 responses from the questionnaire. The data was examined using the SPSS tool, which included multiple linear regression model analysis. According to the results of the tests, tax incentives have no effect on taxpayer compliance; tax understanding has a positive effect on taxpayer compliance; tax socialization strengthens the influence of tax incentives on taxpayer compliance; and tax socialization weakens the influence of tax understanding on taxpayer compliance
Co-Authors -, Syaifurrahman Abang Razikin Achmad Hidayat ahmad rizal Alfarizi, Pandu Ana Andi, Supratman Andri Setiawan Anismawati, - Aula, Abqori Ayong Hiendro Azhar, Muhammad Reynaldi B Arnold Simangunsong Badie Uddin Badriansyah, M. Cakranegara, Pandu Adi Carles Sitompul Ceicalia Tesavrita Dedi Rohendi Desyandri Desyandri Dewanti, Yopy Ratna Dhahrani, Jasmine Al Elang Derdian Marindani Fauzan, Mochamad Rizal Firdaus, Tomi Fitri Imansyah Gideon Budiyanto Ginanjar, - Hanapi, Zaliza Hari Adianto Hari Adianto Hendri Putra, Agus Tianto Hizkia, Dave Adonia Husin, Fitriah Hutapea, Lulu Nauli Sonya I Ketut Suada Iskandar, Naufal Nadhif Rabbani Iswari, Titi Iwa Kuntadi Jamhir Islami Jannus Marpaung Jatnika, Ika Jekki, - Joseph, Abimana Jovita, Neysa Kusumawardhani, Eka Kuswara, Jaka Lante, Alpianto Noti Mardiani Mardiani Meita, Hikmah Danur Misli, - Mokhamad Syaom Barliana Mufhidin, Amar Muhammad Adli Rizqulloh Muktiarni Naim, Sultono Neilcy Tjahja Mooniarsih Nurlia Padlillah, - Pangalayo, Jhoni David Pindra, Willy Pitri, Putra Aditya Pontia W, F. Trias Pontia W, F.Trias Pramudita, Resa Pratama, Nanta Aprilian Ramadhan, Muhammad Oka Ramadhani, Rizky Ratih Kusumastuti Rezeki, Muhammad Ridho Riantiarto, Angga Riesna Apramilda Ristiawan, Jemi Rizki Hakiki, Alif Nur Islam Gemilang Roby, Edwardus Roer Eka Pawinanto, Roer Eka Rudi Hartono Saepul Bahri Saktiawan, Ferdi Jaya Sani Susanto Setiawan, Geraldy Setiawan, Geri Silaban, Taripar David Siti Maesaroh Solihin, Asep SRI RAHAYU stefhen, Gilbert Sultono, Sultono Syaifur rahman Syaifurrahman Syaifurrahman Tutin Aryanti Wahid, Agus Nur Warman, Adytia YMK Aritonang YMK Aritonang