scholarly journals The Influence of Religiosity, Nationalism, and Tax Corruption Perception on Tax Compliance: Study of The Micro, Small and Medium Enterprises (MSMEs) Taxpayers in Bandung City

2019 ◽  
Vol 2 (1) ◽  
pp. 17
Author(s):  
Hani Hanifah ◽  
Ivan Yudianto
Keyword(s):  
Moral Obligation ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Corruption Perception ◽  
Medium Enterprises ◽  
Tax Corruption ◽  
Positive Effect ◽  
Micro Enterprises ◽  
Program Version

This study aims to determine the effect of religiosity, nationalism, and perceptions of tax corruption on MSMEs taxpayer compliance in the area of Bandung City. This research uses taxpayer awareness, moral obligation and quality of tax service as factors. A Questionnaire was used as research instruments in data collection. Respondents were sampled in this research are individuals who run businesses that belong to small and medium micro enterprises. Multiple linear regression with SPSS program version 23 is used for data analysis. The results of this study concluded religiosity, nationalism, and perceptions of tax corruption simultaneously influenced significantly to taxpayer compliance. Then the test partially produces the religiosity and nationalism have a positive effect on MSMEs taxpayer compliance, while the perceptions of tax corruption have not to effect on taxpayer compliance.

scholarly journals Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan, Dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Padang

2019 ◽  
Vol 1 (3) ◽  
pp. 1293-1306
Author(s):  
Rexy Anugerah Pratama ◽  
Erly Mulyani
Keyword(s):  
Service Quality ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Compliance Costs ◽  
Good Compliance ◽  
Negative Effect ◽  
Regression Techniques ◽  
Medium Enterprises ◽  
Positive Effect

This research aims to determine whether the service quality of officers taxes, tax sanctions and tax compliance costs have a significant influence towards good compliance of MSME Taxpayers (micro, small and medium enterprises) partial or simultaneous. Data obtained from questionnaires filled out by respondents who registered with the Office of Cooperatives and MSMEs Padang. A total of 95 the questionnaire returned with a complete and processed condition. By using multiple regression techniques, the results of the study show that service quality and tax sanctions have a positive effect on MSME Taxpayer compliance. More and more both the service quality of tax officers and the increasingly heavy taxation sanctions imposed on SME Taxpayers, it will increase taxpayer compliance MSMEs. In addition, tax compliance costs have a negative effect on compliance MSME Taxpayers. The greater the tax compliance fee, the taxpayer compliance MSMEs will decline.

scholarly journals Pengaruh Lama Usaha dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan UMKM

2021 ◽  
Vol 9 (1) ◽  
pp. 51-60
Author(s):  
Teguh Erawati ◽  
Lisna Setyaningrum
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Educational Background ◽  
Collection Method ◽  
Financial Reports ◽  
Level Of Education ◽  
Descriptive Approach ◽  
Medium Enterprises ◽  
Positive Effect

Micro, Small and Medium Enterprises (MSMEs) face several obstacles so that in their business it is difficult to develop, one of which lies in financial management in their business activities so that in presenting financial reports, it creates a separate problem for MSMEs. The purpose of this study was to determine the effect of education level and educational background on the quality of MSME financial reports in Jetis District. The type of research used is quantitative with a descriptive approach. The population in this study were all MSMEs in Jetis District. The data collection method used a questionnaire with a total of 100 respondents. The results of this study provide an explanation that there is a significant positive effect on educational background on the quality of MSME financial reports. Whereas at the level of education is no significant effect on the quality of MSME financial reports.

PENGARUH PENERAPAN PP 23 2018 TERHADAP KEPATUHAN PAJAK PELAKU USAHA MIKRO KECIL MENENGAH (UMKM)

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
MARIA JESSICA SEPTIANI
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Quantitative Descriptive ◽  
Medium Enterprises ◽  
Positive Effect ◽  
Descriptive Method

This study aims to test whether there is an effect of the implementation of Government Regulation no. 23 of 2018 of taxpayer compliance for Micro, Small and Medium Enterprises. This research method using quantitative descriptive method and primary data using a questionnaire. This study took a sample of 37 respondents taxpayer compliance for Micro, Small and Medium Enterprises at the Ruteng Pratama Tax Office, Manggarai, East Nusa Tenggara. The sampling technique was using purposive sampling technique. Data collection was carried out by distributing questionnaires in the form of google. The results showed that the implementation of PP 23 2018 has a positive effect on tax compliance of micro, small and medium enterprises.

scholarly journals PENERAPAN ISO 9001.2008 TERHADAP KINERJA KEUANGAN PADA INDUSTRI KECIL DAN MENENGAH DI JAWA TIMUR

2020 ◽  
Vol 28 (1) ◽  
pp. 1
Author(s):  
Himawan Adi Nugroho
Keyword(s):  
Quality Management ◽  
Management System ◽  
Quality Management System ◽  
Small And Medium Enterprises ◽  
The Other ◽  
Debt Ratio ◽  
Inventory Turnover ◽  
Medium Enterprises ◽  
Positive Effect ◽  
Program Version

This research aims to find evidence whether the quality management system ISO 9001.2008 affect on financial performance (which variable were quick ratio, debt ratio, ROA and inventory turnover) a year before and a year after ISO 9001.2008 being applied in small and medium enterprises in East Java Region. The sample of this research were 46 small and medium enterprises in East Java Region that already had been certified The Quality Management System ISO 9001.2008 for the years of 2004 – 2010. This research is based on the quantitative approach by using wilcoxon signed ranks test enter method in SPSS program version 6.0. The result of this research indicates that quality management system ISO 9001.2008 had positive effect on quick ratio, debt ratio and ROA. While the other variable such as inventory turnover, ISO 9001.2008 have no positive effect on that variable.

scholarly journals A Study on the Tax Obligations and Perceived Tax Compliance of Small and Medium Enterprises (SMES) in Gia Lam, Hanoi

2021 ◽  
Vol 3 (3) ◽  
pp. 726-731
Author(s):  
Nguyen Thi Huong ◽  
Dao Thi Hoang Anh ◽  
Dang Thi Hai Yen ◽  
Bui Thi Hong Nhung ◽  
Le Thi Thanh Hao
Keyword(s):  
Principal Component Analysis ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Tax Compliance ◽  
Principal Component ◽  
General Information ◽  
Key Factors ◽  
Technology Application ◽  
Medium Enterprises

This study was conducted to examine general information of tax obligations and perceived tax compliance for small and medium enterprises in the district of Gia Lam district. To achieve these objectives, 150 small and medium enterprises were randomly selected and analyzed using descriptive analysis and Principal Component Analysis (PCA). The results show that most of enterprises got difficulties in register, declare and pay taxes, and nearly half of them had submitted taxes lately. Besides, perceived tax compliance of enterprises could be divided into five key factors, including: "Quality of tax services"; "society norms"; "Technology Application"; "Enterprise responsibility "; and "Quality of tax officials". Based on these results, some recommendations could give to the tax authorities in order to improve tax regulations and policies.

scholarly journals The Role Of Small Micro Enterprises In Production Snack And Product Innovation Towards Additional Community Economic Income In Tangerang City

2021 ◽  
Vol 19 (1) ◽  
pp. 87
Author(s):  
Heri Satrianto ◽  
Berlin Silaban ◽  
Rinintha Parameswari
Keyword(s):  
Product Innovation ◽  
Small And Medium Enterprises ◽  
Small Enterprises ◽  
Micro And Small Enterprises ◽  
Medium Enterprises ◽  
Positive Effect ◽  
Micro Enterprises ◽  
Economic Income

The study is intended to determine The Role of Small Micro Enterprises in Production Snack and Product Innovation towards an Additional Community Economic in Tangerang City. Micro small and medium enterprises (MSMEs) have an important role in the economy of Indonesian society. Indonesia government also views the existence of MSME businessman as important. The existence of MSMEs can have an effect on increasing people's income and also with the innovation of snacks that can attract consumers. The method used quantitative which was taken, it can be conclude that Whereas t count is 6,453> t table is 1,985 and the sig o.oo value <0.05, this shows that the role of Micro and Small Enterprises in production snacks has a significant and positive effect on the addition of community economic income in Tangerang City. That t count is 5,568> t table is 1,985 and the sig o.oo value <0.05, this shows that product innovation has a significant and positive effect on the addition of community economic income in Tangerang City. Whereas F count is 161,927> from F table of 3.09 and sig value of 0,000 <0.05, this shows that the Micro and Small Entrepreneurs Production snacks together with product innovation have a significant and positive effect on the addition of community economic income in Tangerang City.

scholarly journals Pengaruh Pengetahuan Wajib Pajak, Administrasi Pajak, Tarif Pajak dan Sanksi Perpajakan terhadap Kepatuhan Pajak Pada Pelaku Usaha UMKM di Indonesia

2020 ◽  
Vol 4 (2) ◽  
pp. 288
Author(s):  
Gandy Wahyu Maulana Zulma
Keyword(s):  
Small And Medium Enterprises ◽  
Statistical Tests ◽  
Tax Compliance ◽  
Tax Administration ◽  
Tax Rates ◽  
Medium Enterprises ◽  
Positive Effect

This study aims to test the determinants of tax compliance in small and medium enterprises (MSMEs) empirically, by considering several aspects such as tax knowledge, tax administration, tax rates, and tax sanctions in influencing the compliance of MSME taxpayers in Indonesia. The population and sample in this study focus on businesses with a turnover of less than 4.8 billion, which are included in the MSME sector. A total of 154 questionnaires were collected and can be used for further analysis through a series of statistical tests. The results showed that tax knowledge, tax administration, and tax sanctions have a positive effect on tax compliance in Indonesia. These findings indicate that better knowledge of tax, tax administration, and enforcement of fair and transparent tax sanctions can improve tax compliance.

Model Pemberdayaan Usaha Mikro Dan Pengaruhnya Terhadap Kemandirian Usaha

2015 ◽  
Vol 2 (1) ◽  
pp. 75-93
Author(s):  
Mudasetia Hamid ◽  
Evy Rosalina Widyayanti
Keyword(s):  
Human Resources ◽  
Small And Medium Enterprises ◽  
Poverty Rate ◽  
Cultural Centers ◽  
Central Java ◽  
Tourism Education ◽  
The Indian Ocean ◽  
Medium Enterprises ◽  
The City

Yogyakarta is a city and the capital of Yogyakarta Special Region in Java, Indonesia. It is renowned as a center of tourism, education and culture. Yogyakarta is one of the foremost cultural centers of Java. This region is located at the foot of the active merapi vulcano. Yogyakarta is often called the main gateway to the Central Java as where it is geographically located. It stretches from Mount Merapi to the Indian Ocean. This province is one of the most densely populated areas of Indonesia. Yogyakarta is popular tourist destination in indonesia after Bali. These have attracted large number of visitors from across Indonesia and abroad to the city. This status makes Yogyakarta is one of the most heterogeneus cities in Indonesia. In edition, Yogyakarta has attracted large number of people to reside in this city for business. One of these comers is small entrepreneurs with their market munchies enterprise (specially a traditional snack trader). This business is one of famous business in Yogyakarta, we will find rows of pavement vendors selling market munchies. The students and tourists are their main target customers. Market munchies enterprise is part of small and medium enterprises SMEs as livelihood activities. SMEs has an important role in economic growth of Indonesia. Therefore, it is very important to develop and strengthen the micro enterprise empowerment. Micro enterprise empowerment is one of strategy to reduce the poverty rate in Indonesia. Major challenger in implement this program are that micro entrepreneurs are conventional and have satisfied with their revenue. It is very important to develop a comprehensive and sustainable micro enterprise empowerment which consist of strengthen the quality of human resources, maximize the government’s roles, empower the enterprise capital and strengthen the partnership and autonomous. Micro enterprise autonomy will contribute to the economic and investment climate. This will lead to establish an accountable enterprise both for the micro enterprise and customers which at the end will strengthen the development of the micro enterprise in Yogyakarta.Keyword: micro entreprise, human resources, government roles, capital, partnership and autonomous.

scholarly journals Determinants of Financial Inclusion in Small and Medium Enterprises: Evidence from Ethiopia

2021 ◽  
Vol 14 (7) ◽  
pp. 286
Author(s):  
Betgilu Oshora ◽  
Goshu Desalegn ◽  
Eva Gorgenyi-Hegyes ◽  
Maria Fekete-Farkas ◽  
Zoltan Zeman
Keyword(s):  
Small And Medium Enterprises ◽  
Multiple Linear Regression Model ◽  
Financial Inclusion ◽  
Research Approach ◽  
Supply Side ◽  
Access To Finance ◽  
Secondary Sources ◽  
Medium Enterprises ◽  
Supply Side Factors ◽  
Positive Effect

The study examines the determinant factors that influence financial inclusion among small and medium enterprises (SMEs) in Ethiopia. The study uses an explanatory research design and a mixed research approach with both primary and secondary sources of data. More specifically, the study adopts a multiple linear regression model. The finding of the study reveals that; supply-side factors, demand-side factors, market opportunity, and collateral requirements have a positive effect on the firm’s access to finance. On the other hand, institutional framework factors, and the costs of borrowing negatively affect the firm’s access to finance. This study suggests concerned bodies sustain rapid and inclusive economic growth and hence eradicate extreme poverty and hunger, the policymakers must build an efficient, strong, and well-functioning financial market system that provides affordable and sustainable financial service to SMEs.

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