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All Journal Journal of Economics, Business, & Accountancy Ventura AKSIOMA: Jurnal Program Studi Pendidikan Matematika Jurnal Kebidanan Dan Kesehatan Tradisional SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Pendidikan Matematika (Kudus) Owner : Riset dan Jurnal Akuntansi Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ MAJAMATH: Jurnal Matematika dan Pendidikan Matematika PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Delta: Jurnal Ilmiah Pendidikan Matematika Stilistika: Jurnal Pendidikan Bahasa dan Sastra Jurnal Kesehatan Masyarakat dan Lingkungan Hidup Imajiner: Jurnal Matematika dan Pendidikan Matematika Jurnal Investasi JP2M (Jurnal Pendidikan dan Pembelajaran Matematika) Jurnal Abdi Insani Indonesian Journal of Islamic Business and Economics (IJIBE) Edudikara: Jurnal Pendidikan dan Pembelajaran ABSIS : Mathematics Education Journal Profitabilitas International Journal of Science and Society (IJSOC) Educate: Journal of Community Service in Education Penamas: Journal of Community Service Jurnal Pendidikan Matematika Malikussaleh Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Pengabdian Masyarakat Bangsa Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ilmiah Pengabdian Masyarakat Bidang Kesehatan Jurnal Pendidikan Matematika Journal of Data Science Theory and Application Jurnal Kebidanan (JBd) Poltekkes Kemenkes Maluku Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Dewi Susilowati
Universitas Veteran Bangun Nusantara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Journal of Economics, Business,

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Analysis of Implementation of SMEs Tax Enforcement: The effects of tax justice dimensions, understanding of tax accounting on SME’s tax compliance Setyorini, Christina Tri; Susilowati, Dewi
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.845

Abstract

The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered in Department of Cooperatives SMEs, Trade and Industry in Banyumas, Purbalingga and Cilacap. The data were collected by using convenience sampling. They were collected through questionnaires and semi-structured interviews with 115 SMEs. The finding shows that the SMEs tax compliance is influenced by understanding on tax accounting and tax justice. In addition, this study also reveals that the majority of SMEs have lack of understanding about tax accounting and most respondents still doubt about tax justice. Thus, the recommendation of this research is to conduct a judicial review of Government Regulation No. 46 Year 2013 to conform to the principle of tax fairness, transparency in the field of taxation should be improved, and the bottom-up approach must be conducted prior to issuing regulations by the government, especially given the economic capacity of SMEs.
Co-Authors Ahmad Rosyid Ajizah Ali Nuke Afandy Andhika Ayu Wulandari Andhika Ayu Wulandari Andhika Ayu Wulandari, Andhika Ayu Andriyani, Asti Anggoro, Veilla Arif Sapta Yuniarto Aris Susetyo Ashari, Muhammad Andri Ayu Anggraeni Sibarani Ayun Sriatmi Bambang Agus Pramuka Basuki, Vindra Fajar Christina Tri Setyorini Dewi, Diana Siska Djatmiko Hidajat Dyah Ayu Pramestisari Eko Suyono, Eko Eliada Herwiyanti Erika Laras Astutiningtyas Evani, Elsa Saphira Exacta, Annisa Prima Exata, Anisa Prima Farahsanti, Isna Febrianing, Brina Fitriyani, Fella Yunita Hadiprasetyo, Krisdianto Hartiyah, Sri Henik Istikhomah, Henik Herry Agus Susanto Indah Eka Afifah Irawan, Puput Ade Irianto, Bambang Setyo Budi Joko Sungkono Julialevi, Karina Odia Kanivia, Aan Kusumastati, Widyahayu Warmmeswara Lestari, Puja MA, Ratu Ayu Sri Wulandari Maharani, Sahda Hasannah Zain Martha Irene Kartasurya Muk'adzin, Rif'an Nendita Ayu Ketut Fatmawati Ngatma'in, Ngatma'in Nuha, Achmad Ulin Nurlaili, Helmi Nurzaytun, Hanifah Oman Rusmana Paneru, Dev Raj Para Mitta Purbosari Perdana, Laela Fitria Permata Ulfah, Permata Prafitasari, Ferrinda Pratama, Sekar Ayu Pramudya Prayoga, Cepi Juniar PUJI LESTARI Pujiyana Purnamasari, Widya Nurrahmah Puspasari, Novita putri, agnes anindya Rahayuningsih, Tanti Eisyah Retno Dyah Pekerti Rini Widianingsih, Rini Rizkia, Aisyah Putri Septo Pawelas Arso Setiyaningsih, Rini Sili Wijak Styawan Siti Maghfiroh Siti Yulaikah, Siti Solikhah Solikhah Sudibyo, Yudha Aryo Suliyanto Suliyanto Taufik Hidayat Tri Santoso Triwik Sri Mulati Utami, Hastin Tri Utami, Radha Alja Rizki Wahyudin Wahyudin Wijaya, Arief Kurnia Yusriyati Nur Farida