Taxpayer Compliance Analysis of Rembang Regency in the Covid-19 Pandemic
- 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.
Cite this article
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 -