Jurnal Akuntansi dan Governance
Vol 3, No 1 (2022): Jurnal Akuntansi dan Governance

Determinan Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah

Muhammad Ramzi Misykaat (Universitas Muhammadiyah Jakarta)
Siti Hartinah (Universitas Muhammadiyah Jakarta)

Article Info

Publish Date
20 Aug 2022

Abstract

This study aims to empirically prove the determinants of taxpayer compliance in Small and Medium Enterprises (MSMEs). This study employs quantitative approach with survey. Primary data was collected using a questionnaire given to SMEs in LTC Glodok Hayam Wuruk. Data were analyzed using SmartPLS. The results of this study indicate that the application of Government Regulation no. 23 of 2018 has a positive and significant impact on taxpayer compliance; Taxpayer awareness has a significant positive effect on Taxpayer compliance; and the firmness of tax sanctions has a positive and significant impact on MSME taxpayer compliance.

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Journal Info
Jurnal Akuntansi dan Governance
Website

Abbrev

JAGo

Publisher

Universitas Muhammadiyah Jakarta

Subject

Economics, Econometrics & Finance

Description

urnal Akuntansi dan Governance menerbitkan artikel berbahasa Indonesia dengan tema yang terkait dengan akuntansi dan governance, antara lain namun tidak terbatas pada : (1) Akuntansi dan Governance dalam Perspektif dan Praktik di Entitas Islam; (2) Akuntansi dan Governance dalam Perspektif dan ...