Analysis of Factors That Influence the Performance Behavior of Craftsmen Msmes in Kenjeran, East Java
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 01
Abstract
The purpose of this study was to analyze how the influence of taxpayer compliance, negotiation tendencies, tax morale and earnings management on valuntary tax compliance. and how the influence of taxpayer compliance, negotiation tendencies, tax morale and earnings management on valuntary tax compliance is mediated by fiscal policy. The study population is a taxpayer of Small and Medium Enterprises domiciled in in Kenjeran, East Java, the study sample involved 60 respondents using a purposive sampling method, the questionnaire as an instrument and processed using SEM Warp PLS 6.0 approach. The results showed that taxpayer compliance, the desire to negotiate, earnings management has a positive impact on valuntary tax compliance, but moral tax has a negative impact on valuntary tax compliance, taxpayer compliance, the desire to negotiate earnings management in fiscal policy mediation has a positive impact on valuntary tax compliance while tax morale in the mediation of fiscal policy has a negative impact on valuntary tax compliance. The novelty was found that taxpayers are obedient in carrying out their tax obligations influenced by the behavior of taxpayers, not because of regulations, behavior seen from economic, financial conditions by using a fiscal policy approach and conceptual approach based on a developing view of the tax policy.
Authors and Affiliations
Tri Yuniati
Keywords
Related Articles
- EP ID EP729863
- DOI 10.47191/jefms/v7-i1-38
- Views 41
- Downloads 0
Price Image of Siargao and Comparison of Perceptions between Tourists and Non-Visitors of Siargao, Philippines
In tourism industry, price plays a significant role in identifying the value of a destination brand. This study seeks to compare the prices of amenities, food, other tourism services, etc. of Siargao to that of other des...
Effect of Service Quality on Consumer Satisfaction at the Jakarta Claim Center Division Pt. Wahana Tata Insurance
This study aims to determine the significant positive effect simultaneously and partially between the independent variables: the quality of service consisting of physical evidence, reliability, responsiveness, assurance,...
Understanding Tax Compliance: The Interplay between Tax Morale, Tax Rates, and Mediating Intentions
Small, and Medium Enterprises(SMEs) play a crucial role in the national economy. The stability of the economy can be maintained through the tax compliance, which contributes significantly to economic stability. This stud...
Asta Brata Leadership in Building Public Trust to Realize Polri Presisi at Polres Tuban
The concept of Asta Brata leadership is a leadership doctrine for individuals and groups of individuals, as every individual is a leader of themselves. The concept of leadership is a characteristic of Indonesia. This res...
Do Diversity in Board Drive Environmental, Social and Governance Disclosure? ASEAN Banking Sector Evidence
The study examines the impact of board of director on Environmental, Social and Governance disclosure and each pillar (E,S,G) practice of ASEAN bank companies. The board diversity variabels such as age, tenure and gender...