承诺承诺中小型微企业纳税人的合规

Muhammad Ramzi Misykaat, Siti Hartinah
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引用次数: 0

摘要

本研究旨在实证证明中小企业(MSMEs)纳税人合规的决定因素。本研究采用定量调查方法。主要数据是通过对Glodok Hayam Wuruk LTC中小企业的问卷调查收集的。使用SmartPLS分析数据。本研究结果显示,政府法规第1号之适用。2018年第23条对纳税人合规性有积极而重大的影响;纳税人意识对纳税人合规有显著的正向影响;税收制裁力度对中小微企业纳税人合规有显著的正向影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Determinan Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah
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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