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All Journal Jurnal Akuntansi dan Governance
Muhammad Ramzi Misykaat
Universitas Muhammadiyah Jakarta
Economics, Econometrics & Finance

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Determinan Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah Muhammad Ramzi Misykaat; Siti Hartinah
Jurnal Akuntansi dan Governance Vol 3, No 1 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.1.45-57

Abstract

This study aims to empirically prove the determinants of taxpayer compliance in Small and Medium Enterprises (MSMEs). This study employs quantitative approach with survey. Primary data was collected using a questionnaire given to SMEs in LTC Glodok Hayam Wuruk. Data were analyzed using SmartPLS. The results of this study indicate that the application of Government Regulation no. 23 of 2018 has a positive and significant impact on taxpayer compliance; Taxpayer awareness has a significant positive effect on Taxpayer compliance; and the firmness of tax sanctions has a positive and significant impact on MSME taxpayer compliance.
Co-Authors Siti Hartinah