Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal Economic Excellence Ibnu Sina
Tristianti Muzayana
Universitas Muhammadiyah Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Kecerdasan Spiritual, Penerapan Akuntansi, Pemahaman Perpajakan dan Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak OP UMKM Tristianti Muzayana; Dirvi Surya Abbas; Indra Gunawan Siregar
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i4.596

Abstract

Micro, Small and Medium Enterprises (MSMEs) are growing rapidly in fulfilling people's daily needs. MSMEs also participate in tax payments. According to the statement of the Directorate General of Taxes (DGT) that MSMEs have not maximally contributed to tax revenue. The success of this tax revenue effort is determined by several factors. This study aims to evaluate the factors that influence MSME taxpayer compliance. The results showed that spiritual intelligence and understanding of taxation did not have a significant influence on MSME taxpayer compliance. However, tax regulations have a significant influence on MSME taxpayer compliance.
Co-Authors Abbas, Dirvi Surya Siregar, Indra Gunawan