Abstract
Purpose: This research aims to analyze and test the influence of tax understanding, tax policy and tax sanctions on taxpayer compliance in UMKM with modernization of the tax administration system as a moderating variable. Methodology/approach: Associative research using a quantitative approach. This study uses survey methods and questionnaire techniques which are distributed directly or online to UMKM actors. The total data that met to be analyzed amounted to 123 and were analyzed using the Smart Partial Least Square. Findings: The results of the research state that tax policy and tax sanctions influence taxpayer compliance in UMKM. Practical implications: This research is important because it can provide input to the Directorate General of Taxes regarding UMKM taxpayers. Originality/value: Adding the tax administration system modernization variable as a moderating variable to determine the factors that mediate behavioral intentions with actual behavior.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
