Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)

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Taxpayer Compliance Analysis of Rembang Regency in the Covid-19 Pandemic

Authors
Hetty Muniroh1, *, Nurma Gupita Dewi1
1Departement of Accounting, STIE YPPI Rembang, Indonesia
*Corresponding author. Email: hettymuniroh@gmail.com
Corresponding Author
Hetty Muniroh
Available Online 29 December 2022.
DOI
10.2991/978-2-494069-49-7_104How to use a DOI?
Keywords
Knowledge of Taxation; MSME Income Level; Tax Rate; Taxpayer Compliance
Abstract

The goal of this study is to gather empirical evidence that tax knowledge, MSME income levels, and tax rates can influence MSME taxpayer compliance in Rembang District during the Covid-19 pandemic. This is a quantitative study that employs primary data in the form of a questionnaire. The questions were distributed to respondents directly through Google Forms. Respondents in this study are the owners of Rembang Regency MSMEs. 72 of the 89 questionnaires distributed can be processed. Purposive sampling was performed, and multiple linear regression was used to analyze the data. According to the findings of this study, tax knowledge has a large positive impact on taxpayer compliance, and MSME income levels and tax rates have a positive but negligible impact on MSME taxpayer compliance in Rembang Regency. The determination test results reveal that the variable understanding of taxation, MSME income levels, and tax rates can explain the variable taxpayer compliance of 0.58 or 50.8 percent.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
29 December 2022
ISBN
10.2991/978-2-494069-49-7_104
ISSN
2352-5398
DOI
10.2991/978-2-494069-49-7_104How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Hetty Muniroh
AU  - Nurma Gupita Dewi
PY  - 2022
DA  - 2022/12/29
TI  - Taxpayer Compliance Analysis of Rembang Regency in the Covid-19 Pandemic
BT  - Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
PB  - Atlantis Press
SP  - 634
EP  - 637
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-49-7_104
DO  - 10.2991/978-2-494069-49-7_104
ID  - Muniroh2022
ER  -