Tax rates, tax socialization, and tax compliance of MSMEs: Patriotism as a moderating variable

Purpose — The purpose of this study is to analyze the effects of tax rates and tax socialization on MSME tax compliance, as well as to investigate whether patriotism can act as a moderating variable. Method — The type of research is quantitative research with hypothesis testing. The population in t...

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Bibliographic Details
Main Authors: Kristina Wada Betu, Susana Purnamasari Baso
Format: Article
Language:English
Published: Universitas Islam Negeri (UIN) Mataram, Faculty of Islamic Economics and Business 2023-08-01
Series:Journal of Enterprise and Development
Subjects:
Online Access:https://journal.uinmataram.ac.id/index.php/jed/article/view/8076