THE IMPACT OF OWNER PERCEPTIONS ON CORPORATE GOVERNANCE TOWARDS TAX COMPLIANCE OF SMES
This research studies tax compliance behavior of SMEs business owners by observing perceptions of corporate governance principles that are appropriate for SMEs. The owner's perception of the importance of implementing the principles of corporate governance SMEs in the business is believed to pr...
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2020-01-01
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| Series: | Profit: Jurnal Administrasi Bisnis |
| Subjects: | |
| Online Access: | https://profit.ub.ac.id/index.php/profit/article/view/962 |
| _version_ | 1798028390648774656 |
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| author | Rosalita Rachma Agusti |
| author_facet | Rosalita Rachma Agusti |
| author_sort | Rosalita Rachma Agusti |
| collection | DOAJ |
| description | This research studies tax compliance behavior of SMEs business owners by observing perceptions of corporate governance principles that are appropriate for SMEs. The owner's perception of the importance of implementing the principles of corporate governance SMEs in the business is believed to provide a strong foundation for the business continuity of the SMEs. The study was conducted by conducting a survey of SMEs business owners in Malang City as a city that serves as a barometer of creative economic development. The survey was conducted by distributing questionnaires that use a Likert scale to measure perceptions of business actors. The results showed that SMEs owners' perceptions of the importance of implementing corporate governance principles including information and communication, external audit, internal control and stakeholders influence the perception of business actors on tax compliance |
| first_indexed | 2024-04-11T19:08:15Z |
| format | Article |
| id | doaj.art-3aaa1cfe59054eae918740a778a416fb |
| institution | Directory Open Access Journal |
| issn | 2338-4654 1978-743X |
| language | English |
| last_indexed | 2024-04-11T19:08:15Z |
| publishDate | 2020-01-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Profit: Jurnal Administrasi Bisnis |
| spelling | doaj.art-3aaa1cfe59054eae918740a778a416fb2022-12-22T04:07:42ZengUniversity of BrawijayaProfit: Jurnal Administrasi Bisnis2338-46541978-743X2020-01-011418690https://doi.org/10.21776/ub.profit.2020.014.01.10THE IMPACT OF OWNER PERCEPTIONS ON CORPORATE GOVERNANCE TOWARDS TAX COMPLIANCE OF SMESRosalita Rachma Agusti0Brawijaya UniversityThis research studies tax compliance behavior of SMEs business owners by observing perceptions of corporate governance principles that are appropriate for SMEs. The owner's perception of the importance of implementing the principles of corporate governance SMEs in the business is believed to provide a strong foundation for the business continuity of the SMEs. The study was conducted by conducting a survey of SMEs business owners in Malang City as a city that serves as a barometer of creative economic development. The survey was conducted by distributing questionnaires that use a Likert scale to measure perceptions of business actors. The results showed that SMEs owners' perceptions of the importance of implementing corporate governance principles including information and communication, external audit, internal control and stakeholders influence the perception of business actors on tax compliancehttps://profit.ub.ac.id/index.php/profit/article/view/962corporate governancetax compliancesmes |
| spellingShingle | Rosalita Rachma Agusti THE IMPACT OF OWNER PERCEPTIONS ON CORPORATE GOVERNANCE TOWARDS TAX COMPLIANCE OF SMES Profit: Jurnal Administrasi Bisnis corporate governance tax compliance smes |
| title | THE IMPACT OF OWNER PERCEPTIONS ON CORPORATE GOVERNANCE TOWARDS TAX COMPLIANCE OF SMES |
| title_full | THE IMPACT OF OWNER PERCEPTIONS ON CORPORATE GOVERNANCE TOWARDS TAX COMPLIANCE OF SMES |
| title_fullStr | THE IMPACT OF OWNER PERCEPTIONS ON CORPORATE GOVERNANCE TOWARDS TAX COMPLIANCE OF SMES |
| title_full_unstemmed | THE IMPACT OF OWNER PERCEPTIONS ON CORPORATE GOVERNANCE TOWARDS TAX COMPLIANCE OF SMES |
| title_short | THE IMPACT OF OWNER PERCEPTIONS ON CORPORATE GOVERNANCE TOWARDS TAX COMPLIANCE OF SMES |
| title_sort | impact of owner perceptions on corporate governance towards tax compliance of smes |
| topic | corporate governance tax compliance smes |
| url | https://profit.ub.ac.id/index.php/profit/article/view/962 |
| work_keys_str_mv | AT rosalitarachmaagusti theimpactofownerperceptionsoncorporategovernancetowardstaxcomplianceofsmes AT rosalitarachmaagusti impactofownerperceptionsoncorporategovernancetowardstaxcomplianceofsmes |