East Asian Journal of Multidisciplinary Research (EAJMR)
Vol. 1 No. 6 (2022): July, 2022

Reducing MSME Tax Rates and Socialization Against Taxpayer Compliance

Hasbudin (Faculty of Economics and Business, Universitas Halu Oleo)
Tuti Dharmawaati (Faculty of Economics and Business, Universitas Halu Oleo)
Ruslin (Faculty of Economics and Business, Universitas Halu Oleo)

Article Info

Publish Date
27 Jul 2022

Abstract

The purpose of this study was to examine and analyze the effect of reducing MSME tax rates on taxpayer compliance and to examine and analyze the effect of socialization on taxpayer compliance. This type of data uses primary data sourced from a questionnaire sample of 100 taxpayers from a population of 19,877. Data analysis used descriptive analysis and multiple linear regression. The results of the analysis show that the decrease in MSME tax rates has a positive and insignificant effect on taxpayer compliance and tax socialization has a positive and significant effect on taxpayer compliance

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Journal Info
East Asian Journal of Multidisciplinary Research (EAJMR)
Website

Abbrev

eajmr

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

Description

East Asian Journal of Multidisciplinary Research (EAJMR) is a scientific multidisciplinary research journal published by Yayasan Pendidikan Penelitian Pengabdian Algero. The aim of this journal publication is to disseminate the research results, conceptual thoughts, improved research methodologies ...