Economics and Digital Business Review
Vol. 2 No. 1 (2021): Agustus - January

The Taxation Knowledge, Tax Rate and Awareness Toward SMEs Taxpayer Compliance in Bekasi City

Ratih Kumala Ratih (Department of Public Administration, Faculty of Administration Sciences, Institute of Social and Management Studies STIAMI)
Anisah Anisah (Department of Public Administration, Faculty of Administration Sciences, Institute of Social and Management Studies STIAMI)

Article Info

Publish Date
20 Jan 2021

Abstract

The purpose of this study was to determine the effect of tax knowledge, tax rates and taxpayer awareness on the compliance of individual taxpayers of SMEs in Bekasi City. This research uses a descriptive approach. Data collection was carried out by means of a questionnaire. Data analysis techniques used classical assumption test, partial test (t test) simultaneous test (f test) and determination coefficient (R2).The results of this study identify that the tax knowledge variable has a positive and significant effect on individual SMEs taxpayer compliance. Tax rate variables have a positive and significant effect on SMEs taxpayer compliance and taxpayer awareness variables have a positive and significant effect on SMEs taxpayer compliance.

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Journal Info
Economics and Digital Business Review
Website

Abbrev

ecotal

Publisher

Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Economics and Digital Business Review, is published by STIE Amkop Makassar in 2020, with registered number ISSN : 2774-2563 (Online), is a peer-reviewed journal published Economics and Digital Business Review published two times a year (January & July) by STIE Amkop Makassar, It provides an academic ...