Analysis on the Effect of the Implementation of Good Public Governance on Taxpayer Compliance with Tax Awareness as a Moderating Variable among Micro, Small and Medium Enterprises.

Autor:	Karlinah, Lady, Meutia, Bastian, Elvin, Hanifah, Imam Abu
Předmět:	TAXPAYER compliance SMALL business QUALITY of service QUESTIONNAIRES QUANTITATIVE research
Zdroj:	EAI Computing & Communication in Emerging Regions - CCER; 2023, p1-11, 11p
Abstrakt:	This study seeks to investigate the impact of implementing excellent public governance on tax compliance, as well as the impact of tax awareness as a moderating variable on the impact of tax knowledge and understanding and tax service quality on tax compliance. This investigation utilized a questionnaire to obtain main data. 150 respondents comprised the sample for this study on Micro, Small, and Medium-Sized Businesses. Using the SmartPLS software, the test of the structural connection model was used to explain the link between the variables. Knowledge and knowledge and understanding on tax had a positive and substantial impact on MSME taxpayer compliance, tax service quality had a positive and large impact on MSME taxpayer compliance, and tax awareness had a positive and major impact on MSME taxpayer compliance. In contrast, tax awareness had no effect on the effect of tax knowledge and comprehension on MSME taxpayer compliance, but it had a positive and statistically significant effect on the effect of tax service quality on MSME taxpayer compliance. [ABSTRACT FROM AUTHOR]
Databáze:	Complementary Index
Externí odkaz:	Zobrazit plný text záznamu