Author:
Susyanti Jeni,Askandar Noor Shodiq
Abstract
Micro, small, and medium (MSMEs) business play a crucial role in the economy of Indonesia. Unfortunately, there is low-income tax receipt from MSME sectors. This study examined the effect of taxation knowledge and understanding toward tax compliance among MSMEs owners, exclusively culinary business owners. The quantitative method was used in analyzing the data collected. The sample size for the research was 50, with all MSME owners responded through the questionnaire distributed. This study concluded that there is a positive effect between taxation knowledge and level of understanding toward tax compliance. It means that an increase in tax knowledge and tax understanding level can lead to an increase of tax compliance level. Although this study succeeded to prove the effect between variables, the results of secondary data indicate that many MSME owners are still confused in implementing tax regulations, PP-23/2018.
Publisher
Fakultas Ekonomi dan Bisnis Universitas Islam Malang
Cited by
7 articles.
订阅此论文施引文献
订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Tax Socialization For Corporate Taxpayer, Is It Important?;Jurnal Akuntansi;2023-05-02
2. Investigations of Readiness Tax Compliance dynamics: studies on MSME of creative economics actors in Indonesia;Quality - Access to Success;2023-01-01
3. The Relationships between Social Media Narcissism, Tax Knowledge, and Trust in Government on Tax Compliance;E3S Web of Conferences;2023
4. Tax Knowledge, Not Motivation, Determines Compliance: Study of Women-Owned Batik SMEs;Advances in Social Science, Education and Humanities Research;2023
5. Measurement Models Tax Compliance, Tax Attitude, Tax Knowledge, Tax System Fairness and Tax Morale;Proceedings of the Ninth Padang International Conference on Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2022);2023