The Influence of Tax Comprehension, Tax Awareness and Tax Sanctions Toward Tax Obedience of SME’s

DOI

10.2991/assehr.k.200529.193How to use a DOI?

Keywords

understanding taxpayers, taxpayer awareness, tax sanctions, taxpayer compliance

Abstract

This study aims to analyze the effect of understanding taxpayer awareness of Taxpayers and tax sanctions on taxpayer compliance SME’S who conduct online business activities in the city of Metro. This type of research is quantitative research. Sources of the Data in this study are primary and secondary data Obtaining the data by the data from the results of the questionnaire. The questionnaire was given to a sample of 97 SME’s Taxpayers in the city of Metro who conduct online business activities through the website, Twitter, Facebook, Instagram, Tokopedia or other platforms. Based on research results Understanding Taxpayers have a significant effect on the compliance of SME’s Taxpayers in STO Metro. Tax Awareness Affects the compliance of SME’s Taxpayers in STO Metro. Awareness of Taxpayers understands the taxpayer’s tax system used, knows the function of taxes as a source of state revenue used for state financing, and understands taxation regulations regarding filing tax returns and paying tax obligations. So that the higher awareness of Taxpayers will Increasingly Increase of tax compliance of SME’S. Tax sanctions do not Affect the compliance of SME’S Taxpayers in STO Metro. So, the Tax Sanctions set by the Government have not gone well, so that the tax sanctions do not Affect the compliance of tax payers of SME’s.

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  - Yulita Zanaria
AU  - Artha Ayu Lestari
PY  - 2020
DA  - 2020/05/04
TI  - The Influence of Tax Comprehension, Tax Awareness and Tax Sanctions Toward Tax Obedience of SME’s
BT  - Proceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019)
PB  - Atlantis Press
SP  - 916
EP  - 921
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200529.193
DO  - 10.2991/assehr.k.200529.193
ID  - Zanaria2020
ER  -