Accounting and Business Journal
Vol 5 No 2 (2023): ACCOUNTING AND BUSINESS JOURNAL

The Value of a Thousand Suluks as a Foundation for MSME Taxpayer Compliance Registered in Rokan Hulu Regency

Nurhayati, Nurhayati (Unknown)
Sembiring, Boy Jerry (Unknown)

Article Info

Publish Date
25 Oct 2023

Abstract

Research objectives foranalyze the effect of Tax Morale and Taxpayer's Religious Value Simultaneously on MSME Taxpayer Compliance registered in Rokan Hulu Regency.Quantitative research is a research method based on positive philosophy, used to examine certain populations or samples, data collection uses research instruments, data analysis is quantitative/statistical in nature, with the aim of testing established hypotheses.the determined sample method is not random (non-probability sampling) with a sampling technique that is purposive sampling of 67 samples. The results of the study show that taxation morale has a significant effect on taxpayer compliance,Religious Value has a significant effect on taxpayer compliance and Tax Morale and Religious Value simultaneously have a significant effect on taxpayer compliance.

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Journal Info
Accounting and Business Journal
Website

Abbrev

Accountingandbussinessjournal

Publisher

Universitas Pembangunan Panca Budi Medan

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the area of accounting Behavioural Accounting Financial Accounting Management Accounting Auditing Behavioral Finance Islamic finance Sharia Accounting Accounting ...