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Policy Discussion SeriesConference Paper
“The New Normal Era: Looking for Recovery Strategies for Economy and Businesses”
The First International Conference of Economy, 16 November 2021, Jakarta
Determinant of Micro, Small and Medium Enterprises on Taxpayer Compliance
(An Empirical Study of MSME Coffee Shops in Tanggerang Selatan, Indonesia)
Amanda Hafidzia Azhari
Faculty of Economics and Business, University of Muhammadiyah Jakarta
Jakarta, Indonesia
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Eva Herianti
Faculty of Economics and Business, University of Muhammadiyah Jakarta
Jakarta, Indonesia
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Septi Wulandari Chairina
Faculty of Economics and Business, University of Muhammadiyah Jakarta
Jakarta, Indonesia
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Abstract
This study aims to analyze the effect of tax literacy, The application accounting, modernization of tax administration systems, and taxpayer awareness on micro, small and medium enterprise (MSME) taxpayer compliance. This research is quantitative using primary data obtained by distributing questionnaires to MSME coffee shops taxpayers in South Tangerang city in West Java, Indonesia. In this study, the sampling process used a convenience sampling method according to the theory Roscoe formula which covered 50 respondents. The collected data was then analysed with SEM Partial Least Square method using SmartPLS (version 3.2.9). The results of this study indicate that tax literacy, application accounting, modernization of tax administration system and taxpayer awareness have a significant effect on MSME taxpayer compliance. has a significant effect on MSME taxpayer compliance.
Keywords: literacy tax, application accounting, modernization of tax administration system, taxpayer awareness, MSME
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