The Impact of Tax Reform, Subjective Norms and Social Norms on SME’s Tax Compliance during the Covid-19 Pandemic
Agustine Dwianika,
Putri Dwi Wahyuni,
Fachrul Roza
Abstract:This study aims to determine the direction of tax reform, subjective norms and during social norms on SME tax obligations of SMEs in DKI Jakarta Region during Pandemic Covid-19 collected by questionnaires. Result shows partial taxation reforms and social norms have a positive impact on SME tax obligations, but subjective norms are not related to SME tax obligations. In addition, tax reform , subjective norms, and simultaneous social norms are positive for taxpayer compliance. This finding would be useful fo… Show more
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