PERSEPSI MANFAAT MANAJERIAL ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN: Studi Kasus pada Usaha Mikro, Kecil dan Menengah di Kota Yogyakarta
As a profit organization, Small and Medium Enterprise faced several tax rules such as income tax and Government Service Tax (GST). It becomes a problem when most of SME in Indonesia don�t have good accounting records so they don�t know how much profit they had or how much goods they sold. Lignie...
| 主要な著者: | , |
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| フォーマット: | 学位論文 |
| 出版事項: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| 主題: |
| _version_ | 1826048197015896064 |
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| author | , ALVIONETTA DIASS PUTRANTI , Singgih Wijayana, SE, MSi, Ph.D. |
| author_facet | , ALVIONETTA DIASS PUTRANTI , Singgih Wijayana, SE, MSi, Ph.D. |
| author_sort | , ALVIONETTA DIASS PUTRANTI |
| collection | UGM |
| description | As a profit organization, Small and Medium Enterprise faced several tax rules such as income tax and Government Service Tax (GST). It becomes a problem when most of SME in Indonesia don�t have good accounting records so they don�t know how much profit they had or how much goods they sold. Lignier (2009) showed that most of small business only kept their accounting records to pay tax obligations. So it can be concluded that tax regulation can give managerial benefit by pushing small business owner to keep their transaction records. Good accounting records refers to better decision making process on their management.
Perception about managerial benefit influenced by personal characteristic of SME owner such as level of education, business experience and knowledge of accounting (Lignier, 2009). Understanding the managerial benefit can raise intention of SME owner to obey tax rules and lead them to tax compliance action.
The purpose of this research is to discover factors that influence perception of SME owner about managerial benefit. Independent variables used in this research is personal characteristics of SME owner including level of education, business experience and knowledge of accounting
This research conducted using primary data from SME owner in Yogyakarta City and analyzed using Structural Equation Modelling (SEM). From this research, it can be concluded that level of education, business experience and knowledge of accounting have positive impact on perception of managerial benefit.
Keywords: tax, tax compliance, small and medium enterprise (SME), managerial benefit, business experience, knowledge of accounting |
| first_indexed | 2024-03-13T23:24:22Z |
| format | Thesis |
| id | oai:generic.eprints.org:129298 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:24:22Z |
| publishDate | 2014 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1292982016-03-04T07:52:00Z https://repository.ugm.ac.id/129298/ PERSEPSI MANFAAT MANAJERIAL ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN: Studi Kasus pada Usaha Mikro, Kecil dan Menengah di Kota Yogyakarta , ALVIONETTA DIASS PUTRANTI , Singgih Wijayana, SE, MSi, Ph.D. ETD As a profit organization, Small and Medium Enterprise faced several tax rules such as income tax and Government Service Tax (GST). It becomes a problem when most of SME in Indonesia don�t have good accounting records so they don�t know how much profit they had or how much goods they sold. Lignier (2009) showed that most of small business only kept their accounting records to pay tax obligations. So it can be concluded that tax regulation can give managerial benefit by pushing small business owner to keep their transaction records. Good accounting records refers to better decision making process on their management. Perception about managerial benefit influenced by personal characteristic of SME owner such as level of education, business experience and knowledge of accounting (Lignier, 2009). Understanding the managerial benefit can raise intention of SME owner to obey tax rules and lead them to tax compliance action. The purpose of this research is to discover factors that influence perception of SME owner about managerial benefit. Independent variables used in this research is personal characteristics of SME owner including level of education, business experience and knowledge of accounting This research conducted using primary data from SME owner in Yogyakarta City and analyzed using Structural Equation Modelling (SEM). From this research, it can be concluded that level of education, business experience and knowledge of accounting have positive impact on perception of managerial benefit. Keywords: tax, tax compliance, small and medium enterprise (SME), managerial benefit, business experience, knowledge of accounting [Yogyakarta] : Universitas Gadjah Mada 2014 Thesis NonPeerReviewed , ALVIONETTA DIASS PUTRANTI and , Singgih Wijayana, SE, MSi, Ph.D. (2014) PERSEPSI MANFAAT MANAJERIAL ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN: Studi Kasus pada Usaha Mikro, Kecil dan Menengah di Kota Yogyakarta. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=69688 |
| spellingShingle | ETD , ALVIONETTA DIASS PUTRANTI , Singgih Wijayana, SE, MSi, Ph.D. PERSEPSI MANFAAT MANAJERIAL ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN: Studi Kasus pada Usaha Mikro, Kecil dan Menengah di Kota Yogyakarta |
| title | PERSEPSI MANFAAT MANAJERIAL ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN: Studi Kasus pada Usaha Mikro, Kecil dan Menengah di Kota Yogyakarta |
| title_full | PERSEPSI MANFAAT MANAJERIAL ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN: Studi Kasus pada Usaha Mikro, Kecil dan Menengah di Kota Yogyakarta |
| title_fullStr | PERSEPSI MANFAAT MANAJERIAL ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN: Studi Kasus pada Usaha Mikro, Kecil dan Menengah di Kota Yogyakarta |
| title_full_unstemmed | PERSEPSI MANFAAT MANAJERIAL ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN: Studi Kasus pada Usaha Mikro, Kecil dan Menengah di Kota Yogyakarta |
| title_short | PERSEPSI MANFAAT MANAJERIAL ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN: Studi Kasus pada Usaha Mikro, Kecil dan Menengah di Kota Yogyakarta |
| title_sort | persepsi manfaat manajerial atas pemenuhan kewajiban perpajakan studi kasus pada usaha mikro kecil dan menengah di kota yogyakarta |
| topic | ETD |
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