Record Details

Why is Tax Knowledge and Tax Understanding Important?

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

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Title Why is Tax Knowledge and Tax Understanding Important?
 
Creator Susyanti, Jeni
Askandar, Noor Shodiq
 
Subject Tax Compliance; Tax Knowledge; Level of Understanding; MSME
 
Description Micro, small, and medium (MSMEs) business play a crucial role in the economy of Indonesia. Unfortunately, there is low-income tax receipt from MSME sectors. This study examined the effect of taxation knowledge and understanding toward tax compliance among MSMEs owners, exclusively culinary business owners. The quantitative method was used in analyzing the data collected. The sample size for the research was 50, with all MSME owners responded through the questionnaire distributed. This study concluded that there is a positive effect between taxation knowledge and level of understanding toward tax compliance. It means that an increase in tax knowledge and tax understanding level can lead to an increase of tax compliance level. Although this study succeeded to prove the effect between variables, the results of secondary data indicate that many MSME owners are still confused in implementing tax regulations, PP-23/2018. 
 
Publisher University of Islam Malang
 
Contributor —
 
Date 2019-05-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jema/article/view/2711
10.31106/jema.v16i2.2711
 
Source JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen; Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen; 187-194
2597-4017
1693-7864
10.31106/jema.v16i2
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jema/article/view/2711/pdf
 
Rights Copyright (c) 2019 JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
http://creativecommons.org/licenses/by/4.0