International Journal of Scientific and Research Publications

IJSRP, Volume 11, Issue 2, February 2021 Edition [ISSN 2250-3153]


Taxpayer Compliance Model Moderated by Socialization Taxation SMEs in Indonesia
      Rilla Gantino, Hertati Lesi, Meifida Ilyas
Abstract: This study aims to examine the effect of tax regulations an accounting comprehension, the application of modern tax administration systems, tax sanctions with the socialization of taxation as a moderating variable towards taxpayer compliance. Survey on SMEs in 4 cities, namely Medan, Palembang, Jakarta and Jayapura. The results showed that partially only taxation rules comprehension and the application of modern tax administration systems had no significant effect on taxpayer compliance. After being moderated by tax socialization, only understanding of tax regulations had no significant effect, adjusted R2 was 0.69 after moderation and 0.76 before moderation.

Reference this Research Paper (copy & paste below code):

Rilla Gantino, Hertati Lesi, Meifida Ilyas (2021); Taxpayer Compliance Model Moderated by Socialization Taxation SMEs in Indonesia; International Journal of Scientific and Research Publications (IJSRP) 11(2) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.11.02.2021.p11015
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