Tax Sanctions as Moderating the Effect of Understanding Accounting, Understanding of Tax Regulations and Tax Knowledge on MSME Taxpayer Compliance

Mansur, Fitrini and Hernando, Riski and Prasetyo, Eko (2023) Tax Sanctions as Moderating the Effect of Understanding Accounting, Understanding of Tax Regulations and Tax Knowledge on MSME Taxpayer Compliance. Jurnal Akuntansi e- JA, 27 (1). ISSN 2549-8800

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Abstract

Abstract: This study examines the effect of understanding accounting, understanding of tax regulations and tax knowledge and tax sanctions on MSME taxpayer compliance. This study also examines how strong tax sanctions are in moderating the influence relationship between understanding accounting, understanding of tax regulations and tax knowledge on MSME taxpayer compliance. The population uses MSMEs in Jambi City with a sample of MSMEs engaged in the food and beverage sector with specified criteria. Thus, the participants of this study amounted to 74 respondents. The research questionnaires were distributed using hand delivery systems and processed using SEM PLS (Warp PLS 7.0). The results of the study show a variety of findings where understanding accounting does not affect MSME taxpayer compliance in the city of Jambi. Another thing with the understanding of tax regulations and tax sanctions can affect the compliance of MSME taxpayers in the city of Jambi either directly or indirectly. This research provides a novelty and enrichment both from the model formed to the analytical tools used. The results of this study contribute both practically and theoretically, especially by the government to be more massive in terms of socializing (literacy) about taxes to MSME.

Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: Mansur
Date Deposited: 10 May 2023 08:07
Last Modified: 10 May 2023 08:07
URI: https://repository.unja.ac.id/id/eprint/48305

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