Analisis Dampak Tax Morale Terhadap Kepatuhan Pajak UMKM: Studi Kasus Kota Semarang

*Muslimah Mahmudah -  Diponegoro University
Deden Dinar Iskandar -  Diponegoro University, Indonesia
Received: 26 Mar 2018; Published: 30 Apr 2018.
Open Access
Citation Format:
Article Info
Section: Research Article
Language: ID
Full Text:
Statistics: 849 2048
Abstract

This study aims to analyze the impact of tax morale on Micro, Small, and Medium Enterprises (MSMEs) tax complianceSemarang City as the case study. This study uses primary data generated from 117 samples of MSMEs in Semarang. Data analysis is performed  using binary logistic regression analysis. The results showed that environmental, institutional, ethical, business, and business size variables significantly influence MSMEs tax compliance. On the other hand, variables whose effect on tax compliance is not statistically significant include happiness, religiosity, gender, age, education, and marital status.

Keywords
tax morale, tax compliance, MSMEs, binary logistics regression

Article Metrics: