FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK PADA USAHA KECIL DAN MENENGAH DI SURABAYA
In order to maintain the governance and development of country, government needs fund that’s not a bit. One kind of the government’s income is tax. However, this big contribution isn’t followed by the willingness to pay taxes. On the other hand, the development of small and medium enterprises that s...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2020-07-01
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| Series: | Jurnal Akuntansi Kontemporer |
| Subjects: | |
| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/2620 |
| _version_ | 1797426335967084544 |
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| author | Edwin Widarto Shanti Shanti Budianto Tedjasuksmana |
| author_facet | Edwin Widarto Shanti Shanti Budianto Tedjasuksmana |
| author_sort | Edwin Widarto |
| collection | DOAJ |
| description | In order to maintain the governance and development of country, government needs fund that’s not a bit. One kind of the government’s income is tax. However, this big contribution isn’t followed by the willingness to pay taxes. On the other hand, the development of small and medium enterprises that so dynamic, become far and far away to be reached by taxation. The purpose of this empirical research is to test factors that influenced the willingness to pay taxes of SME in Surabaya. The independent varia-bles are consciousness of paying taxes, knowledge and understanding of tax laws, good perception of the effectiveness of the tax system, and the level of confidence in the government and legal system. The objects of research are SME that registered on Dinas Perdagangan dan Perindustrian Kota Surabaya, and also Dinas Usaha Mikro Kecil Menengah dan Koperasi Provinsi Jawa Timur which amounts to 101 SME. The research data obtained through distributing questionnaire to all object and the analysis using multiple linear regression. The result shows that good perception of the effectiveness of the tax system influence the willingness to pay taxes of SME. It shows that the effort given by the government to facilitate tax payments comes to effect. Meanwhile, con-sciousness of paying taxes, knowledge and understanding of tax laws, and the level of confidence in the government and legal system has no effect on the willingness to pay taxes. |
| first_indexed | 2024-03-09T08:28:45Z |
| format | Article |
| id | doaj.art-6679f82d8e16476cbdc2f106860b4631 |
| institution | Directory Open Access Journal |
| issn | 2085-1189 2685-9971 |
| language | English |
| last_indexed | 2024-03-09T08:28:45Z |
| publishDate | 2020-07-01 |
| publisher | Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya |
| record_format | Article |
| series | Jurnal Akuntansi Kontemporer |
| spelling | doaj.art-6679f82d8e16476cbdc2f106860b46312023-12-02T20:33:32ZengSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712020-07-015223825410.33508/jako.v5i2.26202020FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK PADA USAHA KECIL DAN MENENGAH DI SURABAYAEdwin Widarto0Shanti Shanti1Budianto Tedjasuksmana2Universitas Katolik Widya Mandala SurabayaUniversitas Katolik Widya Mandala SurabayaUniversitas Katolik Widya Mandala SurabayaIn order to maintain the governance and development of country, government needs fund that’s not a bit. One kind of the government’s income is tax. However, this big contribution isn’t followed by the willingness to pay taxes. On the other hand, the development of small and medium enterprises that so dynamic, become far and far away to be reached by taxation. The purpose of this empirical research is to test factors that influenced the willingness to pay taxes of SME in Surabaya. The independent varia-bles are consciousness of paying taxes, knowledge and understanding of tax laws, good perception of the effectiveness of the tax system, and the level of confidence in the government and legal system. The objects of research are SME that registered on Dinas Perdagangan dan Perindustrian Kota Surabaya, and also Dinas Usaha Mikro Kecil Menengah dan Koperasi Provinsi Jawa Timur which amounts to 101 SME. The research data obtained through distributing questionnaire to all object and the analysis using multiple linear regression. The result shows that good perception of the effectiveness of the tax system influence the willingness to pay taxes of SME. It shows that the effort given by the government to facilitate tax payments comes to effect. Meanwhile, con-sciousness of paying taxes, knowledge and understanding of tax laws, and the level of confidence in the government and legal system has no effect on the willingness to pay taxes.http://journal.wima.ac.id/index.php/JAKO/article/view/2620kemauan membayar pajakkesadaranpengetahuanpemahamanperaturan perpajakansistem perpajakantingkat kepercayaan |
| spellingShingle | Edwin Widarto Shanti Shanti Budianto Tedjasuksmana FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK PADA USAHA KECIL DAN MENENGAH DI SURABAYA Jurnal Akuntansi Kontemporer kemauan membayar pajak kesadaran pengetahuan pemahaman peraturan perpajakan sistem perpajakan tingkat kepercayaan |
| title | FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK PADA USAHA KECIL DAN MENENGAH DI SURABAYA |
| title_full | FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK PADA USAHA KECIL DAN MENENGAH DI SURABAYA |
| title_fullStr | FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK PADA USAHA KECIL DAN MENENGAH DI SURABAYA |
| title_full_unstemmed | FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK PADA USAHA KECIL DAN MENENGAH DI SURABAYA |
| title_short | FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK PADA USAHA KECIL DAN MENENGAH DI SURABAYA |
| title_sort | faktor faktor yang mempengaruhi kemauan untuk membayar pajak pada usaha kecil dan menengah di surabaya |
| topic | kemauan membayar pajak kesadaran pengetahuan pemahaman peraturan perpajakan sistem perpajakan tingkat kepercayaan |
| url | http://journal.wima.ac.id/index.php/JAKO/article/view/2620 |
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