Proceedings of the 2019 International Conference on Organizational Innovation (ICOI 2019)

Effect of Good Governance, Tax Understanding, and Tax Sanctions on Taxpayers Compliance, Micro, Small and Medium Enterprises In Medan

Authors
Herman Panjaitan, H.B. Tarmizi, Murni Daulay, Rahmanta Ginting
Corresponding Author
Herman Panjaitan
Available Online October 2019.
DOI
10.2991/icoi-19.2019.116How to use a DOI?
Keywords
Good Govermamce, Tax Understanding, Tax Sanctions, Tax Payers Complianc
Abstract

This study aims to determine how the effect of awareness such as good governance, tax understanding, and tax sanctions against taxpayers compliance, Micro, Small, and Medium Enterprises. Respondents of this research are 170 the individual taxpayer in Medan. Data analysis using Structural Equation Modeling (SEM). Hypothesis testing results show that good governance has a positive significant effect on individual taxpayer compliance, tax understanding has a positive significant effect on individual taxpayer compliance, tax sanctions has a positive significant effect on individual taxpayer compliance.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2019 International Conference on Organizational Innovation (ICOI 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
October 2019
ISBN
978-94-6252-806-2
ISSN
2352-5428
DOI
10.2991/icoi-19.2019.116How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Herman Panjaitan
AU  - H.B. Tarmizi
AU  - Murni Daulay
AU  - Rahmanta Ginting
PY  - 2019/10
DA  - 2019/10
TI  - Effect of Good Governance, Tax Understanding, and Tax Sanctions on  Taxpayers Compliance, Micro, Small and Medium Enterprises In Medan
BT  - Proceedings of the 2019 International Conference on Organizational Innovation (ICOI 2019)
PB  - Atlantis Press
SP  - 663
EP  - 669
SN  - 2352-5428
UR  - https://doi.org/10.2991/icoi-19.2019.116
DO  - 10.2991/icoi-19.2019.116
ID  - Panjaitan2019/10
ER  -