skip to main content

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

1Diponegoro University

2Diponegoro University, Indonesia


Citation Format:
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.

Fulltext View|Download
Keywords: tax morale, tax compliance, MSMEs, binary logistics regression

Article Metrics:

Last update:

No citation recorded.

Last update:

No citation recorded.