KEJUJURAN PELAPORAN PAJAK: EFEK PERSEPSI PENURUNAN TARIF PAJAK DAN PEMAHAMAN SISTEM PEMUNGUTAN PERPAJAKAN

Authors

  • Novita Christy Widayanti Universitas Kristen Satya Wacana
  • Theresia Woro Damayanti Universitas Kristen Satya Wacana

DOI:

https://doi.org/10.26418/apssai.v1i2.15

Keywords:

The honesty of reporting, The perception of MSME's tax rate reduction, Understanding of the self-assessment system

Abstract

This study aims to determine whether perceptions of reducing MSME tax rates and understanding the tax collection system affect the honesty of reporting. This research uses primary data obtained directly from MSME in Salatiga using a vignette experiment embedded in a survey questionnaire and an accidental sampling method. The data analysis technique used is multiple linear regression analysis. The results showed that partially the perception of a reduction in the MSME tax rate did not affect the honesty of reporting. Meanwhile, understanding the tax collection system positively affects the honesty of reporting. Although partially, the perception of a reduction in the MSME tax rate has no effect, simultaneously, the perception of a reduction in MSME tax rates and an understanding of the tax collection system positively affect the honesty of reporting.

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Published

26-04-2022 — Updated on 26-04-2022

How to Cite

Widayanti, N. C., & Damayanti, T. W. (2022). KEJUJURAN PELAPORAN PAJAK: EFEK PERSEPSI PENURUNAN TARIF PAJAK DAN PEMAHAMAN SISTEM PEMUNGUTAN PERPAJAKAN . APSSAI ACCOUNTING REVIEW, 2(1), 13–34. https://doi.org/10.26418/apssai.v1i2.15

Issue

Vol. 2 No. 1 (2022): April

Section

Articles

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