Investigating the Factors Influencing Tax Compliance in Online Transaction: An Empirical Study on MSMEs

Investigating the Factors Influencing Tax Compliance in Online Transaction: An Empirical Study on MSMEs

This study aims to analyze the factors that influence personal tax compliance in paying the income tax from online sales of MSME, namely tax policy, tax knowledge, tax sanctions, and tax incentives. This study adopted the attribution theory and used a quantitative approach employing a survey method...

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Bibliographic Details
Main Authors: Eko Lasmono, Dekar Urumsah
Format: Article
Language:English
Published: Ikatan Akuntan Indonesia 2022-01-01
Series:The Indonesian Journal of Accounting Research
Subjects:
tax compliance
tax incentive
tax knowledge
tax policy
tax sanction
Online Access:https://ijar-iaikapd.or.id/index.php/ijar/article/view/572

Internet

https://ijar-iaikapd.or.id/index.php/ijar/article/view/572

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