The Influence of Education Level and Understanding of Tax Payment Mechanism on the Taxpayer Compliance in the MSME of the South Jakarta – DKI Jakarta

DOI

10.2991/aebmr.k.200522.007How to use a DOI?

Keywords

education level, understanding of tax payment mechanism, taxpayer compliance, small and medium business enterprises

Abstract

This study aims to examine the effect of Education Level and Understanding on Tax Payment Mechanism on Taxpayer Compliance of Small and Medium Enterpreneurs. This research is a kind of quantitative research using primary data. The population of this study was small and medium enterprises registered at the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia in South Jakarta – DKI Jakarta. Probability sampling method was used with the total samples of 99 respondents and SPSS 24 application was applied for the statistical analysis. The results of this study show that the level of education has rejected the impact on the Taxpayer Compliance of Small and Medium Enterpreneurs. Understanding of the Tax Payment Mechanism is partially significant to the Taxpayer Compliance of Small and Medium Enterpreneurs. Simultaneously, the variables of Education Level and the taxpayer’s understanding on tax payment mechanism have a significant effect on Taxpayer Compliance of Small and Medium Enterpreneur.

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  - Hery Susanto
AU  - Nining Suryani
AU  - Rini Septiowati
PY  - 2020
DA  - 2020/05/25
TI  - The Influence of Education Level and Understanding of Tax Payment Mechanism on the Taxpayer Compliance in the MSME of the South Jakarta – DKI Jakarta
BT  - Proceedings of the 2nd International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019)
PB  - Atlantis Press
SP  - 33
EP  - 36
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200522.007
DO  - 10.2991/aebmr.k.200522.007
ID  - Susanto2020
ER  -