Influence of Internal and External Factors of Implementation of Government Regulation on MSME Taxpayer Compliance
The results of this study indicate that the factors of Knowledge, Administration and Sanctions & Socialization have a partial effect, while Perceptions of Justice, Benefits and Religiosity have no effect on the implementation of government regulations on taxpayer compliance. Simultaneously, all
factors matter. The Directorate General of Taxes is advised to improve factors that can increase taxpayer compliance, so that voluntary tax payments can be achieved, such as Religious Zakat.
Detail Information
Bagian | Informasi |
---|---|
Dosen Pembimbing | |
Pengarang | Novianita Rulandari - Personal Name (Pengarang) Endro Andayani - Personal Name (Pengarang) Aji Prasetyo - Personal Name (Pengarang) |
No. Panggil | JRN DOS 2021 |
Subyek | Internal and External Factors Implementation of Government Regulation MSME Taxpayer Compliance |
Klasifikasi | J1900082 |
GMD | Jurnal |
Penerbit | ICSTIAMI |
Tahun Terbit | 2019 |
Tempat Terbit | Jakarta |