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All Journal Media Ekonomi dan Manajemen Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika SAR (Soedirman Accounting Review): Journal of Accounting and Business Primanomics : Jurnal Ekonomi & Bisnis Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JURISMA: Jurnal Riset Bisnis & Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmu Manajemen Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Tekinkom (Teknik Informasi dan Komputer) Teknosains : Jurnal Sains, Teknologi dan Informatika Studi Ilmu Manajemen dan Organisasi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Prosiding Konferensi Nasional PKM-CSR Reviu Akuntansi, Manajemen, dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen Jurnal Manajemen dan Kewirausahaan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen Riset Inovasi Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Engagement: Jurnal Pengabdian Kepada Masyarakat
William Widjaja
Universitas Pradita
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Journal : Jurnal Proaksi

 1 
Tax Compliance in Indonesian MSMEs: Key Factors Explored Michael Michael; William Widjaja
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5519

Abstract

This study investigates the factors that impact tax compliance in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on tax knowledge, tax sanctions, tax corruption, and information technology utilization. A survey of 200 MSMEs in Jakarta and SEM-PLS analysis found that tax knowledge does not significantly affect tax compliance. Tax sanctions proved to be a significant motivator for tax compliance, while tax corruption negatively eroded trust in the tax system. In addition, it was found that information technology moderates the effect of tax knowledge on compliance, suggesting the potential to improve tax understanding and simplify processes. The practical implication is the importance of implementing stricter tax penalties, the use of technology in tax education, and increased transparency in tax administration to mitigate corruption and encourage tax compliance among MSMEs. The findings provide theoretical contributions and practical implications in designing effective strategies to increase tax compliance and government revenue.
Co-Authors Adryan Rachman Andre Wijaya Devi Rahnjen Wijayadne Devi Rahnjen Wijayadne Franziska Maria Renz Gabriel Alexander Gabriel Alexander Gebi Herry Handri Santoso Handri Santoso Kayla Anugerah Christianty Labiro Luyanny Luyanny Marco Ashadi Meilisa Alvita Meliana Angelia Michael Michael Michael Michael Muana Nanga Natallia Glori Ninuk Yasmarini Regina Angelika Septi Rahayu Sherensia Putri Angeliani Theresia Herlina Rochadiani Theresia Herlina Rochadiani Ulfah Dzakiyah Nisrina Ariqoh Vanessa Wijaya Verina Cornellia Youzy Natasya Yudhi Widya Arthana Rustam