Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Dini Vientary
Unknown Affiliation
Social Sciences

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

Found 1 Documents
Search

 1 
ANALISIS KEPATUHAN PAJAK PENGHASILAN DI KALANGAN USAHA KECIL DAN MENENGAH (UKM) Gladis Jelita, Laila Rahmayuni Rangkuti, Putri Andriani Jambak; Dini Vientary
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 5 (2024): SEPTEMBER
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine and understand the influence of the tax system and tax services on SME taxpayer compliance using qualitative methods. Through a case study approach, this research involved in-depth interviews with 15 SME owners in various sectors. Data were analyzed using the thematic analysis method to identify motives, perceptions and experiences that influence tax compliance. The research results show that understanding and knowledge of taxation as well as an effective and efficient taxation system influence the level of compliance of SME taxpayers. SME taxpayer compliance is influenced by several factors, including taxpayer awareness, education, and good tax services. Knowledge of tax regulations, perception of the tax burden, trust in the government, and experience interacting with tax officials are also factors that can influence compliance. Apart from that, awareness of the benefits of tax for development also motivates several SME owners to comply with tax obligations. This research provides insights that can be used by policy makers to improve education strategies and more effective tax services for SMEs.
Co-Authors Gladis Jelita, Laila Rahmayuni Rangkuti, Putri Andriani Jambak