Apssai Accounting Review (ApAR)
Vol 2 No 1 (2022): April

KEJUJURAN PELAPORAN PAJAK: EFEK PERSEPSI PENURUNAN TARIF PAJAK DAN PEMAHAMAN SISTEM PEMUNGUTAN PERPAJAKAN

Novita Christy Widayanti (Universitas Kristen Satya Wacana)
Theresia Woro Damayanti (Universitas Kristen Satya Wacana)

Article Info

Publish Date
26 Apr 2022

Abstract

This study aims to determine whether perceptions of reducing MSME tax rates and understanding the tax collection system affect the honesty of reporting. This research uses primary data obtained directly from MSME in Salatiga using a vignette experiment embedded in a survey questionnaire and an accidental sampling method. The data analysis technique used is multiple linear regression analysis. The results showed that partially the perception of a reduction in the MSME tax rate did not affect the honesty of reporting. Meanwhile, understanding the tax collection system positively affects the honesty of reporting. Although partially, the perception of a reduction in the MSME tax rate has no effect, simultaneously, the perception of a reduction in MSME tax rates and an understanding of the tax collection system positively affect the honesty of reporting.

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Journal Info
Apssai Accounting Review (ApAR)
Website

Abbrev

apar

Publisher

Asosiasi Program Studi S2 Akuntansi Indonesia

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

Covering various fields of accounting and finance, ApAR publishes research papers, viewpoint, conceptual paper, case study, literature review, and general review that address significant issues focusing on Indonesia. Coverage includes but not limited to: 1. Financial accounting 2. Managerial ...