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All Journal Dinasti International Journal of Management Science Journal of Governance, Taxation, and Auditing
Hendrik Gamaliel
Sam Ratulangi University, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

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Determinants of MSME Taxpayer Compliance with Moderating Variables of Tax Incentive Utilization in Manado City Melisa Fransisca Lo; Herman Karamoy; Hendrik Gamaliel
Dinasti International Journal of Management Science Vol. 4 No. 3 (2023): Dinasti International Journal of Management Science (January - February 2023)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v4i3.1645

Abstract

Objective: The purpose of this study was to analyze the effect of tax socialization, tax knowledge, and service quality on MSME taxpayer compliance and to test whether tax incentives were able to moderate the effect of these factors on MSME taxpayer compliance in Manado City. Research Design & Methods: This research is quantitative research using primary data. The population of this research is MSME taxpayers who are registered at KPP Pratama Manado. Determination of the sample of this study using the slovin formula and obtained a sample of 98 MSME taxpayers with non-probability sampling technique. The data analysis method used in this research is multiple linear regression analysis and moderation test for moderating variables. Data analysis using IBM SPSS 25. Findings: The results of this study indicate that taxation socialization has no effect on MSME taxpayer compliance, tax knowledge does not affect MSME taxpayer compliance, service quality has a positive and significant effect on MSME taxpayer compliance. In the moderating variable, the use of tax incentives is able to moderate the effect of tax socialization, tax knowledge, and service quality on taxpayer compliance. Contribution & Value Added: This study complements the limitations of studies on tax socialization, tax knowledge, service quality and the use of tax incentives in analyzing its relation to MSME taxpayer compliance
Analysis of Value Added Tax Accounting Treatment at PT Daya Anugrah Mandiri Airmadidi Branch Angelica ANTOW; Hendrik GAMALIEL; Anneke WANGKAR
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.574

Abstract

Value Added Tax (VAT) is a levy imposed on every sale and purchase transaction of goods and services carried out by individual taxpayers or business entities that have received the status of a Taxable Entrepreneur (PKP). The last amendment to the VAT Law is in Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). PT Daya Anugrah Mandiri or better known as Daya Motor is a subsidiary of the Daya Group engaged in the retail sector of Honda motorcycles. Every purchase and sale of motorbikes carried out by PT Daya Anugrah Mandiri Airmadidi Branch is inseparable from the imposition of Value Added Tax (PPN). The purpose of this study is to find out how the VAT accounting treatment is at PT Daya Anugrah Mandiri Airmadidi Branch. This study used descriptive qualitative method. Researchers will explain the data obtained through interviews, observation, documentation, so as to get answers to problems in detail and clearly. The results of this study indicate that 4 aspects of the VAT accounting treatment at PT Daya Anugrah Mandiri Airmadidi Branch are in accordance with existing tax provisions and regulations, namely recognition, calculation, presentation, and reporting. But the recording is not appropriate because there is a recording error which results in data differences.
Co-Authors Angelica ANTOW Anneke WANGKAR Herman Karamoy Melisa Fransisca Lo