Four Factors Based on Government Regulation Number 23 of 2018 Affecting the Compliance with Taxation Small and Medium Enterprises

DOI

10.2991/aebmr.k.200309.042How to use a DOI?

Keywords

decrease in final income tax rates, dimensions of justice, simplicity of calculation, tax corruption level, taxpayer compliance micro small and medium businesses

Abstract

The government has issued a new provision on income tax on micro, small and medium enterprises, namely income tax on income from businesses that are received or obtained by taxpayers who have certain gross circulation. Where points are set out in the government regulation there is a reduction in tariffs, with a certain time limit, to create justice, certainty and usefulness of the law. This is to encourage the public to participate in formal activities by providing convenience and being more equitable to taxpayers who have a certain gross circulation for a certain period of time. This study aims to examine whether the reduction in income tax rates, the dimensions of justice, the simplicity of calculations and the level of tax corruption affect the taxpayer compliance of micro small and medium businesses. This study uses an associative type of research with a quantitative approach. Method Sampling was carried out using a purposive sampling method. As many as 100 respondents. The data used in this study are primary data by distributing questionnaires and measuring variables with a Likert scale taken from taxpayers of micro, small and medium businesses registered at the Pulogadung Pratama tax office. Analysis method using Structural Equation Modeling (SEM) with the help of SmartPLS 3.0 software. Then the results of the analysis will be presented in tabular form and will be analyzed. The results of this study indicate that the reduction in final income tax rates has a significant effect on tax compliance of micro small and medium businesses, justice dimensions have a significant effect on tax compliance of micro small and medium businesses, the simplicity of calculation has a significant effect on tax compliance of micro small and medium businesses and the level of tax corruption has a significant influence on the compliance of taxpayers of micro small and medium businesses).

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Juniarti Juniarti
AU  - Yuyun Anggrahini
PY  - 2020
DA  - 2020/03/12
TI  - Four Factors Based on Government Regulation Number 23 of 2018 Affecting the Compliance with Taxation Small and Medium Enterprises
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 191
EP  - 196
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.042
DO  - 10.2991/aebmr.k.200309.042
ID  - Juniarti2020
ER  -