The Effect Of The Turnover Limit Policy Subject To Final Income Tax On The Compliance Of Individual MSME Taxpayers

Darmawan, I Gde and Utthavi, Wayan Hesadijaya and Bagiada, I Made (2022) The Effect Of The Turnover Limit Policy Subject To Final Income Tax On The Compliance Of Individual MSME Taxpayers. Repositori Politeknik Negeri Bali.

	Text (Artikel) RAMA_62301_1815644153_artikel.pdf - Accepted Version Available under License Creative Commons Attribution Non-commercial Share Alike. Download (317kB)
	Text (Surat Pernyataan Bebas Plagiarisme) RAMA-62301_1815644153_pernyataan.pdf - Supplemental Material Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

The low tax revenue is due to the low level of compliance of taxpayers. One of the things that the Directorate General of Taxes is doing to increase taxpayer compliance with the turnover limit program given to individual MSMEs. This study aims to determine the effect of the turnover limit policy subject to the final income tax on the compliance of individual MSME taxpayers. This study analyzed primary data from a questionnaire distributed to 100 individual MSME taxpayers at KPP Pratama Badung Selatan through e-Research. The sample determination technique used is the purposive sampling technique. Statistical testing to test hypotheses using Partial Least Square (PLS) test kits with SmartPLS 3.0. The results of the analysis show that the turnover limit policy subject to final income tax has a positive and significant effect on the compliance of individual MSME taxpayers. This research is expected to add insight to subsequent researchers and subsequent researcherscan add other variables besides the policy variable limiting turnover subject to final income tax.

Actions (login required)

View Item