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All Journal Jurnal Manajemen Terapan dan Keuangan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Islamic Accounting and Finance Research Indonesian Journal of Society Development (IJSD) International Journal of Integrative Sciences Journal of Business Management and Economic Development Indonesian Journal of Economic & Management Sciences (IJEMS)
Wiwik Tiswiyanti
Universitas Jambi
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Journal of Islamic Accounting and Finance Research

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Determinants of taxpayer compliance in Islamic micro small medium enterprises Wiwik Tiswiyanti; Nela Safelia; Wirmie Eka Putra; Fredy Olimsar
Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.13290

Abstract

Purpose - This study aims to determine the effect of understanding the tax payment mechanism and tax sanctions on taxpayer compliance and the impact of understanding the tax payment mechanism on taxpayers with tax sanctions as a mediating variable in Islamic Micro Small and Medium Enterprises (MSMEs) in Batanghari Jambi Province.Method - This research is a quantitative descriptive study using primary data and a Likert scale. The population in the survey was 1,236 Islamic MSMEs. Using purposive sampling, 56 samples met the criteria, and 46 samples could be processed and used with the SEM Wrap-PLS 0.7 analysis tool.Result - The results of the study found, in a direct relationship, understanding the tax payments mechanism and tax sanctions can have a positive influence on taxpayer compliance. Mediation is partial (part mediation), meaning that the predictor, a variable understanding of the tax payment mechanism, can affect taxpayer compliance without going through the tax sanctions variable.Implication - The implications of the results of the study found that the taxpayer’s understanding of the tax payment mechanism and tax sanctions can have a positive influence on taxpayer compliance. The government as a tax apparatus can improve and carry out its functions properly, providing guidance, service, and supervision of taxpayers, so that taxpayer compliance can continue to be improved.Originality - This study uses tax sanctions as a mediating variable. As far as researchers know, it has never existed in previous studies, and the study results found that the mediation that occurred was partial.
Co-Authors A.M. Furqon Achmad Hizazi Berlin Dhamos Syahputra Silalahi Billy Akbar Juantara Dios Nugraha Putra Fithri Salsabila Fredy Olimsar Iskandar Sam Istiqomah Melinda Khairunnisa Khairunnisa Khoirany Misni Erwati, Misni Monica Zuanur Safitri Namira Putri Aninda Natalia Fitria Revini Pranata Nela Safelia Ratih Kusumastuti Reni Yustien Sintia Marselina Susfayetti Wirmie Eka Putra Yudi Zulma, Gandy Wahyu Maulana