Open AccessAnalisis Dampak Tax Morale Terhadap Kepatuhan Pajak UMKM: Studi Kasus Kota Semarang
Author(s) -
Muslimah Mahmudah,
Deden Dinar Iskandar
Publication year - 2018
Publication title -
jurnal dinamika ekonomi pembangunan
Language(s) - English
Resource type - Journals
eISSN - 2620-3049
pISSN - 2089-2489
DOI - 10.14710/jdep.1.1.14-32
Subject(s) - marital status , business , religiosity , logistic regression , happiness , accounting , compliance (psychology) , business administration , psychology , social psychology , demography , sociology , statistics , mathematics , population
This study aims to analyze the impact of tax morale on Micro, Small, and Medium Enterprises (MSMEs) tax complianceSemarang City as the case study. This study uses primary data generated from 117 samples of MSMEs in Semarang. Data analysis is performed using binary logistic regression analysis. The results showed that environmental, institutional, ethical, business, and business size variables significantly influence MSMEs tax compliance. On the other hand, variables whose effect on tax compliance is not statistically significant include happiness, religiosity, gender, age, education, and marital status.