The Improvement Strategy of Tax Compliance from MSME Sector in Indonesia
P. Wijayanti, N. Saraswati, I. Kartika, Mutoharoh
Available Online 31 January 2020.
- https://doi.org/10.2991/aebmr.k.200127.034How to use a DOI?
- tax ratio, tax compliance, taxpayer
- According to the Organization for Economic Co-operation and Development (OECD), the Indonesia Tax ratio in 2017 was the lowest compared to other countries in Asia-Pacific. Meanwhile, the tax ratio in 2018 was 11.6% lower than the middle-income country for 17.7%. This indicates that the level of tax compliance in Indonesia is still low and needs improvement. One of the tax compliance sectors is MSME taxpayers that hold a portion up to 65 % from business actors, but from the number of active taxpayers, it only reached 1.8 million MSMEs. This research aims to analyze the improvement strategy of tax compliance from the taxpayer as MSMEs actors in Semarang, Indonesia. The results showed the awareness of paying tax, the knowledge, and understanding of tax regulation and the effectiveness of the taxation system have a significant positive influence on tax compliance.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - P. Wijayanti AU - N. Saraswati AU - I. Kartika AU - Mutoharoh PY - 2020 DA - 2020/01/31 TI - The Improvement Strategy of Tax Compliance from MSME Sector in Indonesia BT - Proceedings of the 17 th International Symposium on Management (INSYMA 2020) PB - Atlantis Press SP - 167 EP - 171 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200127.034 DO - https://doi.org/10.2991/aebmr.k.200127.034 ID - Wijayanti2020 ER -