WIDYAKALA JOURNAL
Vol 10, No 1 (2023): Urban Lifestyle and Urban Development

The Impact of Tax Reform, Subjective Norms and Social Norms on SME’s Tax Compliance during the Covid-19 Pandemic

Agustine Dwianika (Universitas Pembangunan Jaya)
Putri Dwi Wahyuni (Universitas Mercu Buana)
Fachrul Roza (Universitas Mercu Buana)

Article Info

Publish Date
31 Mar 2023

Abstract

This study aims to determine the direction of tax reform, subjective norms and during social norms on SME tax obligations of  SMEs in DKI Jakarta Region during Pandemic Covid-19 collected by  questionnaires. Result shows partial taxation reforms and social norms have a positive impact on SME tax obligations, but  subjective norms are not related to SME tax obligations. In addition, tax reform , subjective norms, and simultaneous social norms are positive for taxpayer compliance. This finding would be useful for DGT for brainstorming references of SME’s policy and  tax strategy.

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Journal Info
WIDYAKALA JOURNAL
Website

Abbrev

journal_widya

Publisher

Universitas Pembangunan Jaya

Subject

Arts Humanities Other

Description

Widyakala's scientific journal is an interdisciplinary study in ten study program at Universitas Pembangunan Jaya (UPJ) as a contribution to the three principal scientific pattern of UPJ which is also an advantage of UPJ: 1. Humanist human development (Liberal arts) 2. Sustainable ...