Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen
Hidayatulah, Arif
Unknown Affiliation
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 
Determinant of Taxpayer Compliance Among SMEs During Covid-19 Pandemic Hidayatulah, Arif
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 1 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i1.683

Abstract

This study aims to determine the effect of taxpayer knowledge, tax awareness, and tax incentives on MSME taxpayer compliance during the covid-19 pandemic in Kampar. This quantitative research uses data obtained through a questionnaire survey distributed to MSME taxpayers who are registered at KPP Pratama Bangkinang. A total of 100 samples were obtained and further processed. Data were analyzed using multiple regression to test the hypothesis. The results show that MSME taxpayer compliance in Bangkinang is strongly influenced by taxpayer knowledge, that tax knowledge is something that is known to humans about taxation, both taxpayers, tax benefits, tax rates, tax sanctions, and so on. Taxpayer awareness is formed by the dimensions of the taxpayer's perception, knowledge of the taxpayer, characteristics of the taxpayer, and tax counseling. Tax incentives are proven to affect taxpayer compliance
Co-Authors