The Role of Taxation Education on Taxation Knowledge and Its Effect on Tax Fairness as well as Tax Compliance on Handicraft SMEs Sectors in Indonesia
作者： Imam Mukhlis , Sugeng Hadi Utomo , Yuli Soesetio
关键词:
摘要: This study aims to analyze the role of taxation education on tax knowledge and its impact fairness compliance handicraft SME sector in Indonesia. The unit analysis is SMEs businessman located district / city province East Java, type data primary obtained through a questionnaire technique. Samples were from population sample that taken with multistage method simple random sampling While used Structural Equation Modeling by using Partial Least Square. The provides conclusions, namely; has positive significant knowledge, effect fairness, compliance. Based these results, strengthening very important shaping so it can increase In this case socialization efforts be done dissemination information about types taxes, rates, payment mechanisms.
sciedu.ca参考文章(14)
Sabina Kołodziej, The role of education in forming voluntary tax compliance General and Professional Education. ,vol. 2011, pp. 22- 25 ,(2011)
Monica Diane Gerbing, An empirical study of taxpayer perceptions of fairness UMI. ,(1988)
Bernadette Kamleitner, Christian Korunka, Erich Kirchler, Tax compliance of small business owners International Journal of Entrepreneurial Behaviour & Research. ,vol. 18, pp. 330- 351 ,(2012) , 10.1108/13552551211227710
Arindam Das-Gupta, Economic theory of tax compliance with special reference to tax compliance costs Research Papers in Economics. ,(2004)
Knut Eriksen, Lars Fallan, Tax knowledge and attitudes towards taxation; A report on a quasi-experiment Journal of Economic Psychology. ,vol. 17, pp. 387- 402 ,(1996) , 10.1016/0167-4870(96)00015-3
Eva Hofmann, Erik Hoelzl, Erich Kirchler, Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate. Zeitschrift Fur Psychologie-journal of Psychology. ,vol. 216, pp. 209- 217 ,(2008) , 10.1027/0044-3409.216.4.209
Ojochogwu Winnie Atawodi, Stephen Aanu Ojeka, Factors That Affect Tax Compliance among Small and Medium Enterprises (SMEs) in North Central Nigeria The International Journal of Business and Management. ,vol. 7, pp. 87- ,(2012) , 10.5539/IJBM.V7N12P87
Michael G. Allingham, Agnar Sandmo, Income tax evasion: a theoretical analysis Journal of Public Economics. ,vol. 1, pp. 323- 338 ,(1972) , 10.1016/0047-2727(72)90010-2
Michael Wenzel, Tax Compliance and the Psychology of Justice: Mapping the Field Ashgate Publishing Ltd. ,(2003)
Joseph Mukasa, Tax knowledge, perceived tax fairness and tax compliance in Uganda: the case of small and medium income tax payers in Kampala Central Division Makerere University. ,(2011)