THE EFFECT OF UNDERSTANDING OF TAX REGULATIONS, TAX SANCTIONS AND TAX RATES ON SMALL MEDIUM ENTERPRISES TAX COMPLIANCE IN BANTUL REGENCY

Autor:	Kunti Sunaryo, Indra Kusumawardhani, Hana Indah Sari
Rok vydání:	2021
Předmět:	Finance Tax revenue education.field_of_study Government regulation business.industry Population Workforce Sanctions Sample (statistics) Business education Medium enterprises Compliance (psychology)
Zdroj:	JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK. 16:85-100
ISSN:	2685-6441 1907-7769
DOI:	10.25105/jipak.v16i1.6779
Popis:	Small Medium Enterprises (SME) in Indonesia absorb 96% of the workforce and contribute 60% of Indonesia's GDP. This shows the magnitude of potential tax revenue for SME. Government Regulation No. 23 of 2018 which changes the rates to 0.5% is expected to make it easier for SME to comply with their tax obligations. The purpose of this study was to look at the influence between Understanding of Tax Regulations, Tax Sanctions, and Tax Rates on SME Tax Compliance in Bantul Regency This research is used descriptive method.The population in this study were all SME actors in Bantul Regency, and the sample was 100 SME actors in Bantul Regency. The sampling technique used is convenience sampling. The test results of this study indicate that Understanding of Tax Regulations and Tax Rates do not affect the SME Tax Compliance in Bantul Regency. Tax sanctions affect SME Tax Compliance in Bantul Regency
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::09c664c5ec3fd604701643fa00432f22 https://doi.org/10.25105/jipak.v16i1.6779 Zobrazit plný text záznamu