Determinants of Awareness against Taxpayers Tax Compliance, Micro, Small and Medium Enterprises in Medan

Herman P., Hasan Basri Tarmizi, Murni Daulay, Rahmanta Ginting

2019

Abstract

This study aims to analyze the effect of taxpayer attitudes, taxpayer knowledge, subjective norms and tax amnesty on tax awareness of Micro, Small and Medium Enterprises in Medan. Analyzing the effect of taxpayer attitudes, taxpayer knowledge, subjective norms and tax amnesty on the compliance of taxpayers for Small and Medium Enterprises in Medan. Analyzing the effect of taxpayer attitudes, taxpayer knowledge, subjective norms and tax amnesty on tax awareness and tax compliance of Micro, Small and Medium Enterprises in Medan. The sample in this study were 344 respondents from small and medium micro enterprises in Medan. Data analysis uses the Structural Equation Modeling (SEM) model. The results of the study are that There is a significant influence of the Taxpayer's Attitude towards tax awareness of Micro, Small and Medium Enterprises in Medan. There is no significant influence of Taxpayers' Knowledge on the tax awareness of Micro, Small and Medium Enterprises in Medan. There is significant effect of Tax Amnesty on the tax awareness of Micro, Small and Medium Enterprises in Medan. There is no significant influence of Subjective Norms on the tax awareness of Micro, Small and Medium Enterprises in Medan. There is no significant influence of Subjective Norms on the tax compliance of Micro, Small and Medium Enterprises in Medan. There is significant effect of Taxpayers' Knowledge on the tax compliance of Micro, Small and Medium Enterprises in Medan. There is significant effect of Tax Amnesty on the tax compliance of Micro, Small and Medium Enterprises in Medan. There is no significant effect of Taxpayer's Attitude on the tax compliance of Micro, Small and Medium Enterprises in Medan. There is no significant effect of taxpayer awaraness on the tax compliance of Micro, Small and Medium Enterprises in Medan.

Paper Citation

in Harvard Style

P. H., Tarmizi H., Daulay M. and Ginting R. (2019). Determinants of Awareness against Taxpayers Tax Compliance, Micro, Small and Medium Enterprises in Medan. In Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC, ISBN 978-989-758-498-5, pages 112-116. DOI: 10.5220/0009199801120116

in Bibtex Style

@conference{ebic19,
author={Herman P. and Hasan Basri Tarmizi and Murni Daulay and Rahmanta Ginting},
title={Determinants of Awareness against Taxpayers Tax Compliance, Micro, Small and Medium Enterprises in Medan},
booktitle={Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC,},
year={2019},
pages={112-116},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009199801120116},
isbn={978-989-758-498-5},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC,
TI - Determinants of Awareness against Taxpayers Tax Compliance, Micro, Small and Medium Enterprises in Medan
SN - 978-989-758-498-5
AU - P. H.
AU - Tarmizi H.
AU - Daulay M.
AU - Ginting R.
PY - 2019
SP - 112
EP - 116
DO - 10.5220/0009199801120116