Determinant Taxpayers’ Compliance among Micro, Small, and Medium-Scale Enterprises In Jakarta, Indonesia

Authors

  • Dewi Hargiyanti Faculty of Economics and Business, University of Muhammadiyah Jakarta, Indonesia
  • Eva Herianti Faculty of Economics and Business, University of Muhammadiyah Jakarta, Indonesia
  • Amor Marundha Faculty of Economics and Business, University of Bhayangkara Jakarta Raya, Indonesia

DOI:

https://doi.org/10.31098/jgrcs.v2i1.862

Keywords:

Tax Fairness, Self-Assessment System, Income Level, Taxpayers Compliance

Abstract

Micro, small, and medium-scale enterprises (MSMEs) are business sectors known to significantly contribute to employment. Therefore, it is necessary to enhance tax compliance among MSME players as they are reported to contribute to GDP by 60%. This study aims to analyze the effect of the tax fairness dimensions, self-assessment system, and income level on tax compliance among MSMEs in Thamrin City, Southeast Asia’s largest shopping center located in Jakarta, Indonesia. This research is a quantitative study using primary data by distributing questionnaires from May until August 2021 to taxpayers. To this end, a quantitative method was applied by collecting primary data from taxpayers then respondents in this study were recruited using the purposive sampling technique (n=95). The data were analyzed using SEM PLS with SmartPLS 3.0, showing that tax fairness dimensions (p-value of 0,014), self-assessment system (p-value of 0,019), and income level (p-value of 0,000). These results explain that the tax fairness dimension has a significant effect on Taxpayers' Compliance, the self-assessment system has a significant effect on Taxpayers' Compliance, a self-assessment system has a significant effect on Taxpayers' Compliance.

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Published

April 30, 2022

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How to Cite

Hargiyanti, D. . ., Herianti, E. ., & Marundha, A. . (2022). Determinant Taxpayers’ Compliance among Micro, Small, and Medium-Scale Enterprises In Jakarta, Indonesia. Journal of Governance Risk Management Compliance and Sustainability, 2(1), 10–24. https://doi.org/10.31098/jgrcs.v2i1.862

Issue

Vol. 2 No. 1 (2022): April Volume

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Research Articles

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Copyright (c) 2022 Dewi Hargiyanti, Eva Herianti, Amor Marundha

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