Research Article
Influence of Internal and External Factors of Implementation of Government Regulation on MSME Taxpayer Compliance
@INPROCEEDINGS{10.4108/eai.17-7-2019.2302191, author={Endro Andayani and Novianita Rulandari and Aji Prasetyo}, title={Influence of Internal and External Factors of Implementation of Government Regulation on MSME Taxpayer Compliance}, proceedings={Proceedings of the 1st International Conference on Science and Technology in Administration and Management Information, ICSTIAMI 2019, 17-18 July 2019, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={ICSTIAMI}, year={2021}, month={1}, keywords={internal and external factors implementation of government regulation msme taxpayer compliance}, doi={10.4108/eai.17-7-2019.2302191} }- Endro Andayani
Novianita Rulandari
Aji Prasetyo
Year: 2021
Influence of Internal and External Factors of Implementation of Government Regulation on MSME Taxpayer Compliance
ICSTIAMI
EAI
DOI: 10.4108/eai.17-7-2019.2302191
Abstract
In order to increase state revenue, the Government is exploring the taxation sector for Micro, Small and Medium Enterprises / MSMEs which are located in shopping centers, due to the low compliance of MSME taxpayers. In July 2018, a Government Regulation was issued to replace the previous regulation, which contained a tax rate for MSMEs of 0.5%. MSME taxpayer compliance is important in implementing government regulations because it is influenced by many factors, namely internal and external. This study analyzes the influence of internal and external factors in the implementation of government regulations on MSME taxpayer compliance (Perception of Justice, Knowledge, Administration, Benefits, Sanctions & Socialization, and Religiosity). The quantitative approach used data collection through questionnaires and purposive sampling, and analyzed by multiple linear regression. The results of this study indicate that the factors of Knowledge, Administration and Sanctions & Socialization have a partial effect, while Perceptions of Justice, Benefits and Religiosity have no effect on the implementation of government regulations on taxpayer compliance. Simultaneously, all factors matter. The Directorate General of Taxes is advised to improve factors that can increase taxpayer compliance, so that voluntary tax payments can be achieved, such as Religious Zakat.