Article Per Year (5 Year)
p-Index From 2021 - 2026
1.503
P-Index
This Author published in this journals
All Journal WIDYAKALA JOURNAL Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat KANGMAS: Karya Scientific Community Service is a journal Jurnal Akuntansi
Fachrul Roza
Universitas Mercu Buana
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : WIDYAKALA JOURNAL

 1 
The Impact of Tax Reform, Subjective Norms and Social Norms on SME’s Tax Compliance during the Covid-19 Pandemic Agustine Dwianika; Putri Dwi Wahyuni; Fachrul Roza
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 10, No 1 (2023): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v10i1.711

Abstract

This study aims to determine the direction of tax reform, subjective norms and during social norms on SME tax obligations of  SMEs in DKI Jakarta Region during Pandemic Covid-19 collected by  questionnaires. Result shows partial taxation reforms and social norms have a positive impact on SME tax obligations, but  subjective norms are not related to SME tax obligations. In addition, tax reform , subjective norms, and simultaneous social norms are positive for taxpayer compliance. This finding would be useful for DGT for brainstorming references of SME’s policy and  tax strategy.
Co-Authors Affrian Dwi Prasetyo Agustine Dwianika Fairas Panca Yudha Jasmine Rafinka Dara Purwanto, Edi Sila Ninin Wisnantiasri Sofyan Halim Widyanto, Muhammad Laras