Tax Morality Dimensional Micro, Small and Medium Enterprises
Ratna Wijayani Dianing, Andriyani Budiman Nita, Mulyani Sri
Ratna Wijayani Dianing
Available Online January 2019.
- https://doi.org/10.2991/icesre-18.2019.9How to use a DOI?
- Tax Morality Dimensional,SMEs; Kudus
- 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.
- 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 SP - 42 EP - 48 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 -