The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi

Riski Hernando (), Fitrini Mansur () and Eko Prasetyo ()

Journal of Contemporary Accounting, 2023, vol. 5, issue 1, 47-58

Abstract: This study examines the effect of the Tax Harmonization Law and Tax Sanctions on MSME Taxpayer Compliance in Jambi City. The research was conducted during the omicron variant of the covid-19 pandemic that hit in 2022. The study was tested on the MSME population in Jambi City with a sample of MSMEs in various sectors totaling 50 participants. Data were collected by distributed questionnaires and analyzed by Warp PLS 7.0. The results showed that the Tax Harmonization Law and Tax Sanctions had a significant positive effect on MSME Taxpayer Compliance in Jambi City. This research also contributes theoretically and practically and can be implemented for stakeholders and can be developed for further research.

Keywords: MSME taxpayer compliance; tax harmonization law; tax sanction (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://journal.uii.ac.id/JCA/article/view/27244/15695 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:uii:jcauii:v:5:y:2023:i:1:p:47-58:id:27244

Access Statistics for this article

Journal of Contemporary Accounting is currently edited by Ana Yuliani

More articles in Journal of Contemporary Accounting from Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
Bibliographic data for series maintained by Ana Yuliani ().