Effect of Good Governance, Tax Understanding, and Tax Sanctions on  Taxpayers Compliance, Micro, Small and Medium Enterprises In Medan

Panjaitan, Herman; Tarmizi, Hasan Basri; Daulay, Murni; Ginting, Rosnani

doi:10.2991/icoi-19.2019.116

Cited by 2 publications

(2 citation statements)

References 11 publications

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“…The study indicated that trust in the government and perceptions of tax fairness will affect taxpayer compliance with tax regulations. Herman P. et al, (2019) determined how the effect of awareness such as good governance, tax understanding, and tax sanctions against taxpayers compliance, Micro, Small, and Medium Enterprises. The research adopted questionnaires to obtain responses using the convenient sampling technique.…”

Section: Empirical Reviewmentioning

confidence: 99%

Good Governance and Tax Compliance among SMEs in Nigeria: A Moderating Role of Socio-economic Factors

Ige¹,

Igbekoyi²,

Esther³

et al. 2023

IJEBMR

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Tax revenues have become a key factor to governance without which lots of government functions are impeded. There is a constant struggle on taxpayers’ compliance, especially among the small and medium enterprises in Nigeria due to taxpayers’ perceived deficiencies in governance. Specifically, this study was conducted to examine how transparency, accountability, and responsiveness of government influence tax compliance among Small and Medium Scale Enterprises in Nigeria. The study employed the survey research design. Data were collected from primary sources through the use of structured questionnaires distributed to the SMEs at their place of work. The study adopted a Simple random sampling technique. The population of the study consist of 967,468 registered SMEs in Ekiti state. A sample size of 400 was selected using Taro Yamane’s formula. Data collected were analyzed using descriptive statistics, structural equation model analysis, Ordinary Least Square (OLS) and regression analysis. The study found a positive significant relationship between the independent good governance and tax compliance among SMEs in Nigeria. The study concluded that good governance is positively and statistically related to tax compliance among SMEs in Nigeria which is an indication that good governance enhances tax compliance among SMEs in Nigeria. The study therefore recommended that government should also exhibit transparency, accountability and responsiveness in order to build public trust in the operators for tax compliance.

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Section: Empirical Reviewmentioning

confidence: 99%

Good Governance and Tax Compliance among SMEs in Nigeria: A Moderating Role of Socio-economic Factors

Ige¹,

Igbekoyi²,

Esther³

et al. 2023

IJEBMR

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“…In carrying out its activities, Indonesia is in dire need of funds whose numbers are increasing every year. A significant income source in the nation is revenue from government taxes (Ajzen, 1991;Hosseini Kondelaji, Sameti, Amiri, & Moayedfar, 2016;Panjaitan, Tarmizi, Daulay, & Ginting, 2019;Olaoye, Ogunleye, & Solanke, 2019;Sasongko, Huruta, Wardani, 2019;Vergara, 2020).…”

Section: Introductionmentioning

confidence: 99%

Tax Moral and Compliance of Individual Taxpayer

Andini¹,

Rahmiati²

2020

JSSI

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This study aims to obtain empirical evidence about the relationship between income level, tax sanctions, and trust in government with individual taxpayer's compliance through tax morale. This study is designed as a quantitative, and the data analysis used is path analysis. The research sample was 100 individual taxpayers in Pamekasan Regency. We are using path analysis techniques with the help of SPSS software. The results of this study are the income level has a relationship with individual taxpayer's compliance through tax morale, but tax sanctions and trust in the government do not have a relationship with individual taxpayer's compliance through tax morale. The limitation of this research is that the research scope is still limited, only in Pamekasan Regency. Further research related to tax morale can add other independent variables and expand the research sample's scope.

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Effect of Good Governance, Tax Understanding, and Tax Sanctions on Taxpayers Compliance, Micro, Small and Medium Enterprises In Medan

Cited by 2 publications

References 11 publications

Good Governance and Tax Compliance among SMEs in Nigeria: A Moderating Role of Socio-economic Factors

Good Governance and Tax Compliance among SMEs in Nigeria: A Moderating Role of Socio-economic Factors

Tax Moral and Compliance of Individual Taxpayer

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