Abstract :
Implications Impact of Financial, Type, and Size Conditions in the Mandatory
Compliance Tax Compliance in Bintaro with Decreased Tax Rate as a
Moderating Variable
Ananda Putri Larassati 1), Agustine Dwianika 2), David Pangaribuan 2)
1) Student of Accounting Departement, Pembangunan Jaya University
2) Lecturer of Accounting Departement, Pembangunan Jaya University
This study aims to be able to determine the effect of financial conditions, types,
and size on tax compliance of UMKM in Bintaro with a reduction in tax rates as a
moderating variable. The population of this study was UMKM respondents in the
Bintaro 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
Reduction in UMKM Tax Rates.
Libraries : 47
Publication Years : 1995-2018