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Dania, Ulfi
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Do Indonesia Tax Rules Support Or Hinder Sme’s Tax Conformity? Reza, Bagas Deny; Marcellino, Karel; Dania, Ulfi; Syifaudin, Ahmad
Journal of Social Research Vol. 3 No. 8 (2024): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v3i8.2177

Abstract

This study aims to determine the effect of tax knowledge, tax awareness, and tax sanctions on tax compliance in the SME sector in Cirebon City, Indonesia. The population of this study was 2,426 SMEs in Cirebon City, and a sample of 343 was used for analysis, with purposive random sampling employed. This study employs a quantitative approach with SPSS. For testing the analyses employed, this study utilizes a quantitative approach. The findings indicate that tax compliance is significantly influenced by tax knowledge, tax awareness, and tax enforcement among SME actors.
Co-Authors Ahmad Syifaudin Marcellino, Karel Reza, Bagas Deny