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Effects of SME Tax Rate Facilities, Financial Conditions, SMEs Types and Size on Tax Compliance in Tangerang
Agustine Dwianika

Student Phd Doctoral of Trisakti University, Jakarta
Lecturer Department Accounting of Universitas Pembangungan Jaya, Tangerang


Abstract

Fiscal policy is often regarded as important in stimulating investment in many aspects. Such as for capital expenditure, fiscal policy offering incentives to firms to invest in capital assets is seen as a useful tool to boost growth, particularly in times of weak economic performance. It is also seen as helpful in improving productivity through encouraging the use of more efficient capital assets. Given the changes that Indonesia SMEs tax policy has seen over the last two years that have made the available incentives more generous than they were, it is important to investigate the impact of this policy on decisions to assess its success, and recommend ways of improving the policy if appropriate in Indonesia SMEs conditions. This study aims to know about the effect of financial conditions, types, and size on tax compliance of SME in Bintaro with a reduction in tax rates (Tax Facilities) as a moderating variable. The population are respondents in the Bintaro, South Tangerang area. Data collection is done by giving questionnaires to respondents. The number of samples chosen using purposive sampling amounted to 70 respondents. Hypothesis testing is done using multiple linear regression methods. The results showed that partially the financial condition and size did not affect taxpayer compliance. While the type affects taxpayer compliance. Simultaneously, the financial condition, type, and size of the UMKM taxpayer compliance in Bintaro with a decrease in tax rates as an influential moderating variable.

Keywords: Financial Condition, Type, Size, Taxpayer Compliance, and Tax Facilities.

Topic: International Conference of Islamic Economic and Financial Inclusion

Link: https://ifory.id/abstract/VrkJYpZX4n8f

Conference: The 3rd International Conference on Sustainability and Innovation (ICoSI 2019)

Plain Format | Corresponding Author (Agustine Dwianika)

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