Proceedings of the 1st International Conference on Education and Social Science Research (ICESRE 2018)

Tax Morality Dimensional Micro, Small and Medium Enterprises

Authors
Ratna Wijayani Dianing, Andriyani Budiman Nita, Mulyani Sri
Corresponding Author
Ratna Wijayani Dianing
Available Online January 2019.
DOI
https://doi.org/10.2991/icesre-18.2019.9How to use a DOI?
Keywords
Tax Morality Dimensional,SMEs; Kudus
Abstract
The amount of the micro small and medium in the Kudus growing every year. This study is an empirical research using quantitative methods, which aim to test hypotheses relating to the influence of demographic factors, factors tax evasion, the effectiveness of the tax system, the level of confidence in the legal system and the government, awareness of paying taxes, and the mechanism of tax payment to adherence to pay taxes on small and medium micro enterprises in Kudus district. Sample this study 94 individual taxpayers who have micro small and medium enterprises in Kudus. Data analysis techniques in testing the hypothesis is multiple regression using SPSS version 23. The results of this study indicate that 1) demographic factors do not affect compliance with paying taxes, 2) tax evasion factors have no effect on compliance with paying taxes, 3) the effectiveness of the tax system has a positive effect on compliance with paying taxes, 4) the level of trust in the legal system and the government does not effect on compliance with paying taxes, 5) awareness of paying taxes has a positive effect on compliance with paying taxes, 6) the mechanism of tax payment has a positive effect on compliance with paying taxes.
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Proceedings
1st International Conference on Education and Social Science Research (ICESRE 2018)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
January 2019
ISBN
978-94-6252-658-7
ISSN
2352-5398
DOI
https://doi.org/10.2991/icesre-18.2019.9How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Ratna Wijayani Dianing
AU  - Andriyani Budiman Nita
AU  - Mulyani Sri
PY  - 2019/01
DA  - 2019/01
TI  - Tax Morality Dimensional Micro, Small and Medium Enterprises
BT  - 1st International Conference on Education and Social Science Research (ICESRE 2018)
PB  - Atlantis Press
SN  - 2352-5398
UR  - https://doi.org/10.2991/icesre-18.2019.9
DO  - https://doi.org/10.2991/icesre-18.2019.9
ID  - Dianing2019/01
ER  -