JURNAL DINAMIKA EKONOMI PEMBANGUNAN
Vol 1, No 1 (2018): April

Analisis Dampak Tax Morale Terhadap Kepatuhan Pajak UMKM: Studi Kasus Kota Semarang

Mahmudah, Muslimah (Unknown)
Iskandar, Deden Dinar (Unknown)

Article Info

Publish Date
30 Apr 2018

Abstract

This study aims to analyze the impact of tax morale on Micro, Small, and Medium Enterprises (MSMEs) tax complianceSemarang City as the case study. This study uses primary data generated from 117 samples of MSMEs in Semarang. Data analysis is performed  using binary logistic regression analysis. The results showed that environmental, institutional, ethical, business, and business size variables significantly influence MSMEs tax compliance. On the other hand, variables whose effect on tax compliance is not statistically significant include happiness, religiosity, gender, age, education, and marital status.

Copyrights © 2018




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
448.961 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
JURNAL DINAMIKA EKONOMI PEMBANGUNAN
Website

Abbrev

dinamika_pembangunan

Publisher

Universitas Diponegoro

Subject

Economics, Econometrics & Finance

Description

Jurnal Dinamika Ekonomi Pembangunan published by Department of Economics and Development Studies Faculty of Economics and Business, Diponegoro University. Jurnal Dinamika Ekonomi Pembangunan published three times a year contains scientific articles that discuss state of the art theory and empirical ...