The Influence of Tax Knowledge, Modernization of Tax Administration, and Islamic Value on Tax Compliance of MSMEs in Yogyakarta

Authors

  • Tiffanny Ryanica Nabila UIN Sunan Kalijaga Yogyakarta
  • Dinik Fitri Rahajeng UIN Sunan Kalijaga Yogyakarta

DOI:

https://doi.org/10.30993/jicab.v1i1.312

Keywords:

Tax Knowledge, Modernization of Tax Administration, Islamic Value, Tax Compliance

Abstract

The increase in the number of MSMEs in line with the increasing number of taxpayers in Indonesia provides the potential for tax revenue. In fact the contribution to taxes is still very low. Therefore, this study intends to determine the effect of tax knowledge, modernization of tax administration and Islamic value on MSME tax compliance. The sample in this study, namely SMEs in the Province of the Special Region of Yogyakarta, was selected using a random sampling technique. The research method is multiple regression analysis method. 210 respondents who have been processed produce that tax knowledge and modernization of tax administration have a positive and significant effect on MSME taxpayer compliance. For further research, it is expected to add other variables related to tax compliance so that it can provide a broader picture.

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Published

2023-09-30

Issue

Vol. 1 No. 1 (2023): JICAB

Section

Articles

License

Copyright (c) 2023 The Influence of Tax Knowledge, Modernization of Tax Administration, and Islamic Value on Tax Compliance of MSMEs in Yogyakarta © 2023 by Tiffanny Ryanica Nabila, Dinik Fitri Rahajeng is licensed under CC BY-NC 4.0

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Journal of Islamic Contemporary Accounting and Business © 2023 by Tazkia Islamic University College is licensed under CC BY-NC 4.0 

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