文章基本信息

标题：Taxpayer Compliance on Micro, Small and Medium Enterprises Individual Taxpayer in Surakarta
本地全文：下载
作者：Mujiyati ; Galih Saras Sekarwangi ; Indarti Diah Palupi 等
期刊名称：Riset Akuntansi dan Keuangan Indonesia
电子版ISSN：2541-6111
出版年度：2020
卷号：5
期号：2
页码：184-192
DOI：10.23917/reaksi.v5i2.11918
语种：English
出版社：Muhammadiyah University Press
摘要：This study aims to examine the effect of taxation regulations understanding,tax knowledge,tax sanctions,service quality and tax administration system modernization to the tax compliance of Micro Small and Medium Enterprises (MSME) individuals Taxpayer. This study uses a quantitative method with the respondents are MSME individual taxpayers which were registered at the Small Tax Office (KPP Pratama) in Surakarta. The accidental sampling method are used with a total sample collected are 99 respondents. This study also uses multiple linear regression models as data analysis techniques. The results of this study indicate that tax regulations understanding,tax knowledge,tax sanctions,and service quality affect the tax compliance of MSME individuals Taxpayer. Meanwhile,the modernization of the tax administration system does not influence the compliance of taxpayers on MSME individuals.
关键词：Tax Regulations Understanding;Tax Knowledge; Tax Sanctions;Service Quality;Tax Administration Systems Modernization; Micro Small and Medium Enterprises