TAXPAYER COMPLIANCE MODEL MODERATED BY SOCIALIZATION TAXATION SMES IN INDONESIA

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UEU » Journal » Akuntansi
Posted by [email protected] at 13/07/2021 00:38:42 • 642 Views

TAXPAYER COMPLIANCE MODEL MODERATED BY SOCIALIZATION TAXATION SMES IN INDONESIA

Created by :
Rilla Gantino ( 0324046802 )
Hertati Lesi ; Meifida Ilyas

Subject:	PERATURAN PAJAK APLIKASI AKUNTANSI
Alt. Subject :	TAX ADMINISTRATION SANCTIONS COMPLIANCE
Keyword:	WAJIB PAJAK SOSIALISASI UKM

Alt. Description

This study aims to examine the effect of tax regulations an accounting comprehension, the application of modern tax administration systems, tax sanctions with the socialization of taxation as a moderating variable towards taxpayer compliance. Survey on SMEs in 4 cities, namely Medan, Palembang, Jakarta and Jayapura. The results showed that partially only taxation rules comprehension and the application of modern tax administration systems had no significant effect on taxpayer compliance. After being moderated by tax socialization, only understanding of tax regulations had no significant effect, adjusted R2 was 0.69 after moderation and 0.76 before moderation.

Date Create	:	13/07/2021
Type	:	Text
Format	:	pdf
Language	:	Indonesian
Identifier	:	UEU-Journal-11_1687
Collection ID	:	11_1687

Source :
International Journal of Scientific and Research Publications, Volume 11, Issue 2, February 2021

Relation Collection:
Civitas Akademika Universitas Esa Unggul

Coverage :
Fakultas Ekonomi dan Bisnis

Rights :
@2021 Perpustakaan Universitas Esa Unggul

Publication URL :
https://digilib.esaunggul.ac.id/taxpayer-compliance-model-moderated-by-socialization-taxation-smes-in-indonesia-20744.html

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