Effect of Good Governance, Tax Understanding, and Tax Sanctions on Taxpayers Compliance, Micro, Small and Medium Enterprises In Medan

DOI

10.2991/icoi-19.2019.116How to use a DOI?

Keywords

Good Govermamce, Tax Understanding, Tax Sanctions, Tax Payers Complianc

Abstract

This study aims to determine how the effect of awareness such as good governance, tax understanding, and tax sanctions against taxpayers compliance, Micro, Small, and Medium Enterprises. Respondents of this research are 170 the individual taxpayer in Medan. Data analysis using Structural Equation Modeling (SEM). Hypothesis testing results show that good governance has a positive significant effect on individual taxpayer compliance, tax understanding has a positive significant effect on individual taxpayer compliance, tax sanctions has a positive significant effect on individual taxpayer compliance.

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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TY  - CONF
AU  - Herman Panjaitan
AU  - H.B. Tarmizi
AU  - Murni Daulay
AU  - Rahmanta Ginting
PY  - 2019/10
DA  - 2019/10
TI  - Effect of Good Governance, Tax Understanding, and Tax Sanctions on  Taxpayers Compliance, Micro, Small and Medium Enterprises In Medan
BT  - Proceedings of the 2019 International Conference on Organizational Innovation (ICOI 2019)
PB  - Atlantis Press
SP  - 663
EP  - 669
SN  - 2352-5428
UR  - https://doi.org/10.2991/icoi-19.2019.116
DO  - 10.2991/icoi-19.2019.116
ID  - Panjaitan2019/10
ER  -