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

Amrie, Firmansyah and I Putu, Fajar Dipayana Putra (2018) The Effect of Tax Knowledge, Reward, and Enforcement Strategies on SMEs Tax Compliance Behavior. In: Seventh International Conference on Advances in Social Science, Management and Human Behaviour-SMHB 2018, 18-19 August,2018, Kuala Lumpur, Malaysia.

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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.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: tax compliance, tax knowledge, reward, enforcement strategies, SMEs
Depositing User: Mr. John Steve
Date Deposited: 07 Mar 2019 15:34
Last Modified: 07 Mar 2019 15:34
URI: http://publications.theired.org/id/eprint/79

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