Journal of Entrepreneur, Business and Management
Vol 2, No 3 (2024): Journal Of Entrepreneur, Business and Management

THE EFFECT OF SUBJECTIVE NORMS, MORAL OBLIGATIONS AND SANCTIONS ON TAX COMPLIANCE FOR MICRO, SMALL AND MEDIUM ENTERPRISES IN SOUTH MAKASSAR KPP

Yahya, Muhammad (Unknown)
Mahmuddin, Mahmuddin (Unknown)
Pahrul, Pahrul (Unknown)
Bustam, Bustam (Unknown)

Article Info

Publish Date
01 Dec 2024

Abstract

This study aims to determine the influence of subjective norms, moral obligations, and tax sanctions on taxpayer compliance. The population in this study is MSME taxpayers registered with KPP Pratama South Makassar. Sampling was carried out by incidental sampling technique. Data analysis techniques are carried out by descriptive statistical analysis and SPSS (Statistical Product and Service Solution). Based on the analysis that has been carried out, subjective norms have a positive and significant effect on taxpayer compliance. Moral obligations have a positive and significant effect on taxpayer compliance. Tax sanctions have a positive and significant effect on taxpayer compliance.Keywords: Subjective Norms, Moral Obligations, Tax Sanctions, Taxpayer Compliance.

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Journal Info
Journal of Entrepreneur, Business and Management
Website

Abbrev

jebm

Publisher

Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Subject

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

Description

Journal of Entrepreneur, Business and Management is an open access and peer-reviewed academic journal, which is published by Amkop Business School. This Journal is created for publication from the result of research in management, business and entrepreneurship topics. Our Journal have been listed on ...