Tax Socialization as Moderating Variable in Tax Compliance Among Micro Small Medium Enterprise

Yuniarsih, Nia and Kilay, Trisye Natalia (2020) Tax Socialization as Moderating Variable in Tax Compliance Among Micro Small Medium Enterprise. International Journal of Science and Engineering Investigations, 9 (107). pp. 16-21. ISSN 2251-8843

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Abstract

Taxes are a major source of income for the state. This can be seen from the country's 2013 - 2018 revenues under review from various sectors. This research aims to test (1) the influence of accounting knowledge, tax knowledge, and tax awareness on tax compliance (2) the influence of accounting knowledge, tax knowledge, and tax awareness with tax socialization on tax compliance. The data was obtained through questionnaires filled out by small and medium micro enterprises respondents in Surabaya in 2020. A total of 146 questionnaires with convenience sampling methods. Hypothetical test results show that (1) Accounting Knowledge has a significant effect on Tax Compliance (2) Tax Knowledge has a significant effect on Tax Compliance (3) Tax Awareness as a variable that moderates the influence of Accounting Knowledge, tax Knowledge and Tax Awareness on tax compliance.

Item Type:	Article
Uncontrolled Keywords:	Accounting Knowledge, Tax Knowledge, Tax Awareness, Tax Compliance, Micro, Small and Medium Enterprises
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Nia Yuniarsih
Date Deposited:	27 Sep 2021 10:24
Last Modified:	29 Nov 2022 01:52
URI:	http://repositori.ukdc.ac.id/id/eprint/845

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