Conference Proceedings

Seventh International Conference on Advances in Social Science, Management and Human Behaviour-SMHB 2018

The Effect of Tax Knowledge, Reward, and Enforcement Strategies on SMEs Tax Compliance Behavior [

Author(s) : AMRIE FIRMANSYAH, I PUTU FAJAR DIPAYANA PUTRA

Abstract

This research is aimed at providing empirical evidence on the effect of tax knowledge, reward, and enforcement strategies on SMEs tax compliance. Small and Medium Enterprises(SMEs) tax compliance on the islands of Bali and Lombok is low due to the imbalance between their low tax revenue contribution with the percentage of the total SME registered to entire business that reached ± 97%. This study is quantitative research using primary data. Using purposive sampling,this study selects 201 SMEs that are located in Bali and Lombok island as samples.The examination uses the multiple regression analysis.The study suggests that, except the deterrence approach of enforcement strategies, all independent variable used in this study have the positively significant correlation on SMEs tax compliance level.

Conference Title : Seventh International Conference on Advances in Social Science, Management and Human Behaviour-SMHB 2018
Conference Date(s) : 18-19 August, 2018
Place : Hotel G Tower, Kuala Lumpur, Malaysia
No fo Author(s) : 2
DOI : 10.15224/978-1-63248-160-3-22
Page(s) : 21 - 28
Electronic ISBN : 978-1-63248-160-3
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