Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia
Hadiana, R. Nana
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Beyond compliance: How financial reporting practices shape tax behavior among growing MSME’S Sari, Nur Zeina Maya; Sondari, Tanty; Hadiana, R. Nana
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Abstract

This study examines the influence of entrepreneurial attitude on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, with financial reporting compliance as a mediating variable and religiosity and patriotism as moderators. A survey of 500 MSME owners in West Java, Central Java, and East Java was conducted. The results show that a strong entrepreneurial attitude, which is marked by proactiveness and responsibility, positively affects tax compliance. Financial reporting compliance significantly mediates this relationship, as orderly financial reporting leads to better tax compliance. Additionally, religiosity and patriotism strengthen the link between entrepreneurial attitude and tax compliance, as business owners who uphold moral and national values are more likely to fulfill their tax obligations. These findings offer practical implications for policymakers, highlighting the need to enhance financial literacy, promote ethical entrepreneurship, and provide tax education grounded in social and national values.
Co-Authors Maya Sari, Nur Zeina Sondari, Tanty