Journal of Management
Vol. 3 No. 1 (2024): January - June

How Does MSME Tax Compliance Stand In Indonesia

Kusumastuti, Ratih (Unknown)
Nurlia (Unknown)
Suryadi, Dedy (Unknown)
Cakranegara, Pandu Adi (Unknown)
Apramilda, Riesna (Unknown)



Article Info

Publish Date
16 May 2024

Abstract

The purpose of this study is to look at MSME taxpayer compliance while using tax socialization as a moderator. This study collects primary data by sending questionnaires to owners of Micro, Small, and Medium Enterprises located in East Java. Using a sampling approach known as convenience sampling, researchers were able to acquire 97 responses from the questionnaire. The data was examined using the SPSS tool, which included multiple linear regression model analysis. According to the results of the tests, tax incentives have no effect on taxpayer compliance; tax understanding has a positive effect on taxpayer compliance; tax socialization strengthens the influence of tax incentives on taxpayer compliance; and tax socialization weakens the influence of tax understanding on taxpayer compliance

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Journal Info

Abbrev

JOM

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Management (JOM) is committed to publishing scholarly empirical and theoretical research articles, that have a high impact on the management field as a whole. The Journal published by Yayasan Pendidikan Belajar Berdikari. The journal encourages new ideas or new perspectives on existing ...