Proceedings of the International Conference on Advance Research in Social and Economic Science (ICARSE 2022)

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Tax Knowledge, Not Motivation, Determines Compliance: Study of Women-Owned Batik SMEs

Authors
Indra Kusumawardhani1, *, Afni Sirait1, Sri Luna Murdianingrum1
1Universitas Pembangunan Nasional Veteran Yogyakarta, Yogyakarta, Indonesia
*Corresponding author. Email: indra.kusumawardhani@upnyk.ac.id
Corresponding Author
Indra Kusumawardhani
Available Online 27 April 2023.
DOI
10.2991/978-2-38476-048-0_2How to use a DOI?
Keywords
Women entrepreneurs; Batik SMEs; Tax compliance; Harmonization of Tax Regulations; Individual predisposition
Abstract

This study focuses on the individual predispositions of women entrepreneurs in the weaving and batik sector and their impact on business management. The research also examines the influence of tax regulations and tax knowledge on taxpayer compliance, specifically in relation to the Harmonization of Tax Regulations. The study used a quantitative approach with a sample of 100 women entrepreneurs from Batik SMEs who completed a questionnaire. The results indicate that individual predisposition does not directly impact taxpayer compliance, while tax knowledge has a significant positive effect on taxpayer obedience. Additionally, the Harmonization of Tax Regulations does not mediate the relationship between individual predisposition and tax knowledge in taxpayer compliance. The findings of this study suggest that women entrepreneurs in the batik industry should prioritize gaining tax knowledge to ensure tax compliance and better business management.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Advance Research in Social and Economic Science (ICARSE 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
27 April 2023
ISBN
978-2-38476-048-0
ISSN
2352-5398
DOI
10.2991/978-2-38476-048-0_2How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Indra Kusumawardhani
AU  - Afni Sirait
AU  - Sri Luna Murdianingrum
PY  - 2023
DA  - 2023/04/27
TI  - Tax Knowledge, Not Motivation, Determines Compliance: Study of Women-Owned Batik SMEs
BT  - Proceedings of the International Conference on Advance Research in Social and Economic Science (ICARSE 2022)
PB  - Atlantis Press
SP  - 5
EP  - 14
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-048-0_2
DO  - 10.2991/978-2-38476-048-0_2
ID  - Kusumawardhani2023
ER  -