Article Per Year (5 Year)
p-Index From 2019 - 2024
2.647
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Jurnal Manajemen Teori dan Terapan Riset Akuntansi dan Keuangan Indonesia Jurnal SOLMA IKRA-ITH EKONOMIKA JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Economics Development Research (IJEDR) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Abdi Psikonomi Innovative: Journal Of Social Science Research
Banu Witono
Universitas Muhammadiyah Surakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Ilmiah Akuntansi dan Bisnis

 1 
THE EFFECT OF TAX UNDERSTANDING, TAX RATES, TAX INCENTIVES AND TAX SANCTIONS ON TAX PAYERS COMPLIANCE OF MSME IN NGAWI DURING THE COVID-19 PANDEMIC Diah Mutiara Nurhayati; Banu Witono
Jurnal Ilmiah Akuntansi & Bisnis Vol 7 No 1 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.72 KB) | DOI: 10.38043/jiab.v7i1.3563

Abstract

This study aims to examine the effect of tax understanding, tax rates,tax incentives, and tax sanction to the tax payers compliance of Micro Small and Medium Enterprises (MSMEs) in Ngawi, Indonesia during the Covid-19 pandemic. This study uses primary data where data collection uses a questionnaire . Data collection method is by distributing questionnaires to tax payers of Micro Small and Medium Enterprises (MSMEs) in Ngawi, Indonesia. The sample used is 84 respondent. In this study using quantitative data analysis methods by classic test consisting of the normality test, the multicollonearity assumtion test, the heteroskedastisitas test, multiple linear regression analysis, hypothesis testing, and the coefficient of determination (R2) test. The research results showed that the variables tax understanding, tax incentives, and tax sanction has an effect while tax rates hasn’t effect for MSME tax payers compliance.
THE EFFECT OF TAX UNDERSTANDING, TAX RATES, TAX INCENTIVES AND TAX SANCTIONS ON TAX PAYERS COMPLIANCE OF MSME IN NGAWI DURING THE COVID-19 PANDEMIC Diah Mutiara Nurhayati; Banu Witono
Jurnal Ilmiah Akuntansi & Bisnis Vol 7 No 1 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.72 KB) | DOI: 10.38043/jiab.v7i1.3563

Abstract

This study aims to examine the effect of tax understanding, tax rates,tax incentives, and tax sanction to the tax payers compliance of Micro Small and Medium Enterprises (MSMEs) in Ngawi, Indonesia during the Covid-19 pandemic. This study uses primary data where data collection uses a questionnaire . Data collection method is by distributing questionnaires to tax payers of Micro Small and Medium Enterprises (MSMEs) in Ngawi, Indonesia. The sample used is 84 respondent. In this study using quantitative data analysis methods by classic test consisting of the normality test, the multicollonearity assumtion test, the heteroskedastisitas test, multiple linear regression analysis, hypothesis testing, and the coefficient of determination (R2) test. The research results showed that the variables tax understanding, tax incentives, and tax sanction has an effect while tax rates hasn’t effect for MSME tax payers compliance.
Co-Authors Agus Dwianto Andy Dwi Bayu Bawono Annisa Riskasari Devi Afriantari Puspa Putri Diah Mutiara Nurhayati Dwi Agus Kurniawan Fatchan Achyani Heppy Purbasari Ibnu Malik Hargiyarto Kurnia Rina Ariani Maya Yulia Nafisah Muhamad Bahaudin Akromul Chitam Muhammad Abdul Aris Muhammad Sholahuddin Mujiyati Nursiam Nursiam Nursiam Ovi Itsnaini Ulynnuha Rani Aprilia Rita Wijayanti Saraswati Prayitna Triyono Triyono Tsania Khofifah Wulan Setyaningsih Zulfikar Zulfikar