Proceedings of the Third International Conference on Sustainable Innovation 2019 – Humanity, Education and Social Sciences (IcoSIHESS 2019)

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Determination Analysis on Taxes Compliance of SMEs : Case Study in Tangerang, Indonesia

Authors
Agustine Dwianika, Naurissa Biasini
Corresponding Author
Agustine Dwianika
Available Online October 2019.
DOI
10.2991/icosihess-19.2019.19How to use a DOI?
Keywords
Financial Condition, Type, Size, Taxpayer Compliance, and Tax Facilities.
Abstract

This study aims to examine the effect of financial conditions, types, and size on tax compliance of SME in Tangerang with a reduction in tax rates (Tax Facilities) as a moderating variable. The population are SMEs located in Bintaro, South Tangerang. 70 SMEs were chosen by using purposive sampling as confirmed respondents. The data was collected by distributing questionnaires to the respondents. Hypothesis testing was conducted by using multiple linear regression methods. The results showed that partially the financial condition and size of a SME did not affect taxpayer compliance. On the other hand, the type of a SME affects taxpayer compliance. Simultaneously, the financial condition, type, and size of the SMEs taxpayer compliance in Bintaro with a decrease in tax rates as an influential moderating variable. This research recommended the adobtion of larger and more focused questionaires such as selecting potential respondents who have been recorded by the SMEs ministry and on a wider scale, such as covering 5 big cities or even from all provinces in Indonesia or compare to other developing country such as Malaysia, Philipina and Vietnam.

Copyright
© 2019, 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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Volume Title
Proceedings of the Third International Conference on Sustainable Innovation 2019 – Humanity, Education and Social Sciences (IcoSIHESS 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
October 2019
ISBN
978-94-6252-813-0
ISSN
2352-5398
DOI
10.2991/icosihess-19.2019.19How to use a DOI?
Copyright
© 2019, 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/).

Cite this article

risenwbib
TY  - CONF
AU  - Agustine Dwianika
AU  - Naurissa Biasini
PY  - 2019/10
DA  - 2019/10
TI  - Determination Analysis on Taxes Compliance of SMEs : Case Study in Tangerang,  Indonesia
BT  - Proceedings of the Third International Conference on Sustainable Innovation 2019 – Humanity, Education and Social Sciences (IcoSIHESS 2019)
PB  - Atlantis Press
SP  - 117
EP  - 120
SN  - 2352-5398
UR  - https://doi.org/10.2991/icosihess-19.2019.19
DO  - 10.2991/icosihess-19.2019.19
ID  - Dwianika2019/10
ER  -