Pelaporan Kewajiban Perpajakan Dilihat Dari Tingkat Pemahaman, Tingkat Kepatuhan, Dan Ketegasan Sanksi Perpajakan Pemilik Umkm Di Kota Jambi

Baining, Mellya Embun

doi:10.31958/imara.v2i1.1040

Cited by 2 publications

(1 citation statement)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…One of them is through socialization and guidance held by the Cooperative, Small, and Medium Enterprises Office in each region. The government fosters MSMEs so that MSMEs can continue to grow in terms of capital, turnover, the number of businesses, labor, and assets (Baining, 2018). Including in Jambi City, the Department of Koperasi regularly provides guidance and training to MSMEs to continue to grow and generate good profits.…”

Section: Introductionmentioning

confidence: 99%

The effect of tax training and tax understanding on tax compliance

Mansur

Prasetyo

Brilliant

et al. 2021

JPE

View full text Add to dashboard Cite

This study aims to examine the effect of tax training on MSME taxpayer compliance in the city of Jambi. Then, this study also examines the effect of tax knowledge on the compliance of MSME taxpayers in Jambi City. This study uses a moderating variable of tax sanctions on the relationship between tax training and tax knowledge on taxpayer compliance. The population and sample in this study used compulsory taxation for MSMEs in Jambi City, with the data collected utilizing a questionnaire. The results of this study show that tax training affects SME taxpayer compliance and tax knowledge also affects the compliance of MSME taxpayers, and tax sanctions can moderate the relationship between tax training and tax knowledge on MSME taxpayer compliance in Jambi City. Keywords: Tax Compliance, Tax Training, Tax Understanding, Tax Sanction

show abstract

Section: Introductionmentioning

confidence: 99%

The effect of tax training and tax understanding on tax compliance

Mansur

Prasetyo

Brilliant

et al. 2021

JPE

View full text Add to dashboard Cite

show abstract

Enhancing Regional Revenue through Restaurant Taxes by Implementing Tapping Boxes

Ramadhani,

Agusman,

Ashari

et al. 2023

sjss

View full text Add to dashboard Cite

This research aims to explore the contribution of tapping boxes in enhancing Regional Revenue through restaurant taxes. This research uses an inductive qualitative analysis. Inductive analysis is an approach that begins with field facts, analyzes them based on relevant theories and arguments, and ultimately yields a conclusion. The results show that implementing tapping boxes in Kolaka Regency has effectively increased Regional Revenue through restaurant taxes. However, there are shortcomings in the distribution of the devices, resulting in not all qualified restaurants being equipped with tapping boxes. A significant challenge arises from customers adjusting to price changes due to tax transparency, leading to a decrease in customer numbers by up to 30% in some restaurants. Ultimately, although the contribution of restaurant taxes to Regional Revenue has increased significantly, customer satisfaction and the effectiveness of tapping box distribution require further attention to balance fiscal success with the sustainability of restaurant businesses. Therefore, it is recommended that the Local Government and the Regional Revenue Agency of Kolaka Regency improve the effectiveness of tapping box distribution by ensuring that all restaurants meeting the criteria are equipped with the devices while also conducting evaluations and adjusting the installation criteria to avoid discrepancies. Restaurant owners are advised to adopt innovative business strategies to counteract the decline in customer numbers, such as by enhancing service quality or implementing customer loyalty programs. Meanwhile, as customers, the public must be educated about the importance of tax transparency and its contribution to regional development to understand better and accept price changes. Through a collaborative approach among the government, restaurant owners, and the public, a balance between increasing Regional Revenue and the sustainability of restaurant businesses and long-term customer satisfaction is expected to be achieved.

show abstract

Pelaporan Kewajiban Perpajakan Dilihat Dari Tingkat Pemahaman, Tingkat Kepatuhan, Dan Ketegasan Sanksi Perpajakan Pemilik Umkm Di Kota Jambi

Cited by 2 publications

References 0 publications

The effect of tax training and tax understanding on tax compliance

The effect of tax training and tax understanding on tax compliance

Enhancing Regional Revenue through Restaurant Taxes by Implementing Tapping Boxes

Contact Info

Product

Resources

About