Unlocking the Taxpayer Compliance Enigma
The Moderating Impact of Ownership Profiles
Bibliographic Data
| ID | 22358261 |
|---|---|
| Authors | Isfenti Sadalia (0000-0002-4674-1221, Universitas Sumatera Utara), Yasmin Chairunisa Muchtar (Universitas Sumatera Utara), Beby Kendida Hasibuan (0000-0002-0841-8212, Universitas Sumatera Utara), Nisrul Irawati (0000-0003-4537-0737, Universitas Sumatera Utara), Tika Widiastuti (0000-0001-6347-1385, Airlangga University) |
| Year | 2024 |
| Volume | 3 |
| Issue | 8 |
| Publication date | 2024-12-13 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Ecohumanism (JOURNAL) |
| Journal identifiers | ISSN: 2752-6798 • E-ISSN: 2752-6801 |
| Publisher | Creative Publishing House (PUBLISHER • GB) |
| DOI | 10.62754/joe.v3i8.5295 |
| OpenAlex | W4405377923 |
| Language | EN |
| References cited | 1 |
This research aims to analyze the factors that influence MSME tax compliance in Indonesia. Even though MSMEs make a significant contribution to the economy, their level of tax compliance is still low. Several factors that influence MSME tax compliance include the quality of tax services, tax knowledge, and business ownership characteristics. Previous research results show that there is a gap between potential and actual tax revenue from MSMEs. Apart from that, factors such as dissatisfaction with public services, infrastructure inequality and corruption also pose challenges in increasing tax compliance. This research concludes that improving the quality of tax services, increasing tax knowledge, and improving the overall tax administration system can increase MSME tax compliance
Business · Political science · Taxpayer · Corporate Taxation and Avoidance · Law · Psychology · Social Psychology · Taxation and Compliance Studies · Accounting
| Highly cited | No |
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