DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE
Abstract
This study examines tax evasion among Indonesian MSMEs, focusing on tax rates, tax system complexity, and self-assessment. The quantitative survey included 100 Jakarta MSMEs. It finds that high tax rates increase tax evasion, which hurts MSMEs' competitiveness and growth. Due to low resources and distrust of government, tax evasion is unaffected by the complex tax system. However, the self-assessment method reduces tax avoidance by promoting transparency, accountability, and awareness among MSMEs. To regulate the self-assessment system and tax evasion, tax morale is vital. It impacts tax fairness and ethics. The findings stress the need for fair tax policy, streamlining tax procedures, and enhancing tax education to prevent tax evasion and boost long-term economic growth. Public confidence in government institutions and tax compliance is essential for MSMEs to thrive and contribute to the economy.
References
Abdurrosid, E. W., Chandrarin, G., & Zhuro, D. (2021). The Effect of Motivation and Commitment of Taxpayer Toward Tax Compliance and Empirical Studies Tax Amnesty as Moderating Variable (A Survey on Tax Service Center Kudus Branch). European Journal of Business and Management Research, 6(1), 125–128. https://doi.org/10.24018/ejbmr.2021.6.1.711
AL-Tamimi, K. A. M., & Bataineh, A. (2021). The effect of tax revenues on GDP growth in Jordan. Accounting, 7(3), 655–660. https://doi.org/10.5267/j.ac.2020.12.012
Ayariga, C. (2020). Accounting record-keeping practices and tax compliance of small and medium scale enterprises in the Sekondi-Takoradi metropolis of Ghana. Research Journal of Finance and Accounting, 11(2), 32–39. https://doi.org/10.7176/rjfa/11-2-04
Baradja, L., Yuanita, & Budi, A. G. W. (2020). Penerapan self assesment system PPH pasal 21 untuk UMKM se-Jakarta (Implementation of self assessment system tax article 21 for Jakarta’s small medium enterprise). Jurnal Berdaya Mandiri, 2(2), 408–418.
Cummings, R. G., Martinez-Vazquez, J., McKee, M., & Torgler, B. (2009). Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behavior and Organization, 70(3), 447–457. https://doi.org/10.1016/j.jebo.2008.02.010
David, L. K. (2020). The effect of tax rate on the incentives to grow small enterprises: the case of small enterprises in Montserrado County, Republic of Liberia. International Journal of Business and Management, 15(4), 129–137. https://doi.org/10.5539/ijbm.v15n4p129
Dewi, R. C., Petra, B. A., Yamasitha, Agusti, A., & Tungkir, A. J. B. (2021). The effect of taxation socialization, understanding taxation, tax rates, and tax sanction on tax compliance in MSMe Padang City. Journal of Accounting and Finance Management, 1(6), 330–342. https://doi.org/10.38035/jafm.v1i6
Dwianika, A., & Biasini, N. (2019). Determination analysis on taxes compliance of SMEs: case study in Tangerang, Indonesia. Advances in Social Science, Education and Humanities Research, 117–120.
Engelschalk, M. (2004). Creating a favorable tax environment for small business. In Taxing the Hard-to-Tax (pp. 275–311). https://doi.org/10.1016/s0573-8555(04)68814-6
Hanum, L., Putri, D., Ari, S., & Susilo, H. (2020). Determinant of tax compliance intention in Java-Indonesia: Theory of reasoned action approach. Advances in Economics, Business and Management Research, 177–182.
Ikhsan, A. Y. K., Bawono, I. R., & Mustofa, R. M. (2021). Effect of tax justice, tax system, technology and information, and discrimination of personal perception of personal tax mandatory about tax ethics. Jurnal Akuntansi, 8(1), 76–90. https://doi.org/10.30656/jak.v8i1.2441
Inasius, F. (2019). Factors influencing SME tax compliance: Evidence from Indonesia. International Journal of Public Administration, 42(5), 367–379. https://doi.org/10.1080/01900692.2018.1464578
Indrawan, R., Dzaky, V., & Putra, C. (2020). The influence on tax rate and tax sanction on tax compliance of non-employees. Advances in Economics, Business and Management Research, 183–186.
Irawan, B., & Khoirunurrofik, K. (2021). Understanding tax morale of micro, small, and medium enterprises in Jabodetabek. Advances in Social Science, Education and Humanities Research, 449–457.
Juniarti, J., & Anggrahini, Y. (2020). Four factors based on government regulation number 23 of 2018 affecting the compliance with taxation small and medium enterprises. Advances in Economics, Business and Management Research, 191–196.
Kassa, E. T. (2021). Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers. Journal of Innovation and Entrepreneurship, 10(1). https://doi.org/10.1186/s13731-020-00142-4
Kholis, N., & Kurniawati, L. (2022). Tax evasion: Faktor-faktor yang mempengaruhinya menurut persepsi wajib pajak. Akuntabilitas: Jurnal Ilmu Akuntansi, 15(2), 241–250. https://doi.org/10.15408/akt.v14i1.28588
Kurniawan, T. (2018). Modernization of the tax administration system: A theoretical review of improving tax capacity. ICENIS, 1–4. https://doi.org/10.1051/e3sconf/201873
Le, H. T. H., Tuyet, V. T. B., Hanh, C. T. B., & Do, Q. H. (2020). Factors affecting tax compliance among small-and medium-sized enterprises: Evidence from vietnam. Journal of Asian Finance, Economics and Business, 7(7), 209–217. https://doi.org/10.13106/jafeb.2020.vol7.no7.209
Mangoting, Y., Sumarno, V. A., Gloria, T., & Dwi Indriani, S. (2020). Does coercive power influence the relationship of tax morale on tax evasion. Advances in Economics, Business and Management Research, 60–68.
Mohamad, A., Zakaria, M. H., & Hamid, Z. (2016). Cash economy: Tax evasion amongst SMEs in Malaysia. Journal of Financial Crime, 23(4), 974–986. https://doi.org/10.1108/JFC-05-2015-0025
Mulyawan, M. R. E., & Marhaeni, A. A. I. N. (2022). The role of tax sanctions in moderating the effect of the self assessment system on hotel tax revenue in the city of Denpasar. International Journal of Business Management and Economic Review, 5(3), 45–56. https://doi.org/10.35409/ijbmer.2022.3389
Ngah, Z. A., Ismail, N., & Abd Hamid, N. (2021). Tax evasion through fraudulent financial reporting amongst SMEs in Malaysia. Journal of Financial Crime, 28(1), 214–227. https://doi.org/10.1108/JFC-06-2020-0122
Nugaha, B. A., & Hajanirina, A. (2020). Taxpayers’ perception of tax evasion studied from tax knowledge, tax fairness, and tax discrimination. Research In Management and Accounting, 3(1), 43–51. https://doi.org/10.33508/rima.v3i1.2747
Nurhidayati, Muamarah, H. S., & Budiarsih, R. (2021). Analisis determinan tax morale pelaku usaha mikro kecil dan menengah (UMKM). Jurnal Studi Akuntansi Dan Keuangan, 4(2), 257–272.
Palil, M. R., Malek, M. M., & Jaguli, A. R. (2016). Issues, challenges and problems with tax evasion: The institutional factors approach. Gadjah Mada International Journal of Business, 18(2), 187–206. http://journal.ugm.ac.id/gamaijb
Pope, J., & Abdul-Jabbar, H. (2008). Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration. Small Enterprise Research, 16(1), 47–60. https://doi.org/10.5172/ser.16.1.47
Prastika, A. W., & Trisnaningsih, S. (2023). The influence of attitudes, subjective norm, and behavior control on individual taxpayer compliance with moral obligations as moderation. East Asian Journal of Multidisciplinary Research, 2(6), 2473–2486. https://doi.org/10.55927/eajmr.v2i6.4461
Prawati, L. D., Setyawan, M. H., & Elsera, M. (2020). The effect of tax rate, e-billing payment system, and e-filling system on micro, small and medium enterprises (MSMEs) taxpayer compliance in Jakarta. IEEE, 1–5.
Purwanto, P., & Indrawan, R. (2020). The determinants of tax evasion in directorate general of customs and excise Jakarta. Advances in Economics, Business and Management Research, 187–190. www.cnbcindonesia.com,
Raharjo, N. K., Majidah, & Kurnia. (2020). Pengaruh pemahaman peraturan perpajakan, tarif pajak, dan kualitas pelayanan terhadap kepatuhan wajib pajak. E-Jurnal Ekonomi Dan Bisnis, 9(7), 671–686.
Ramadhan, A. (2021). Determinasi praktik penghindaran pajak: studi pada perusahaan terkategori Jakarta Islamic Index. Jurnal Akuntansi Dan Keuangan Islam, 9(1), 59–72. https://doi.org/10.35836/jakis.v9i1.209
Rustaprilana, U., Agustina, H., & Khusnah, H. (2022). Pengaruh self assessment, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar pajak pribadi. Accounting and Management Journal, 6(1), 50–53.
Sadjiarto, A., Nathania Susanto, A., Yuniar, E., & Gunawan Hartanto, M. (2020). Factors affecting perception of tax evasion among Chindos. Advances in Economics, Business and Management Research, 487–493.
Saputri, I. P., & Kamil, I. (2021). Praktik penggelapan pajak (tax evasion) dpengaruhi oleh faktor sistem perpajakan, keadilan pajak, diskriminasi dan deteksi kecurangan (studi kasus pada RS jantung dan pembuluh darah harapan kita dan RS anak dan bunda Harapan Kita). Jurnal Perspektif Manajerial Dan Kewirausahaan, 1(2), 148–163. http://jurnal.undira.ac.id/index.php/jpmk/
Sari, D., & Mulyati, Y. (2018). The impact of tax amnesty on tax revenue and tax ratio: Case in Indonesia. International Journal of Engineering & Technology, 7(4), 245–247. www.sciencepubco.com/index.php/IJET
Sari, S. K., & Poerwati, Rr. T. (2023). The influence of taxation understanding, tax rates, and tax sanctions on taxpayer compliance (study on MSME actors in Ngaliyan District, Semarang). COSTING: Journal of Economic, Business and Accounting, 6(2), 1673–1681.
Shao, P. E., & Dida, M. A. (2020). The implementation of an enhanced EFD system with an embedded tax evasion detection features: A case of Tanzania. Journal of Information Systems Engineering and Management, 5(1), 1–13. https://doi.org/10.29333/jisem/7824
Sukma, S. S., & Kuncoro, A. R. (2022). Tinjauan kepatuhan kewajiban pajak penghasilan UMKM kuliner malam di wilayah KPP Pratama Madiun. Jurnal Pajak Indonesia, 6(2), 235–244.
Sutrisno, & Konde, Y. T. (2022). Pengaruh tax amnesty, self assessment system dan keadilan pajak terhadap persepsi wajib pajak atas tindakan penggelapan pajak pada wajib pajak orang pribadi di kota Samarinda. AKUNTABEL: Jurnal Akuntansi Dan Keuangan, 19(3), 701–713.
Torgler, B. (2004). Tax morale in Asian countries. Journal of Asian Economics, 15(2), 237–266. https://doi.org/10.1016/j.asieco.2004.02.001
Umar, M. A., & Masud, A. (2020). Why information technology is constrained in tackling tax noncompliance in developing countries: Nigerian tax administrators’ perspectives. Accounting Research Journal, 33(2), 307–322. https://doi.org/10.1108/ARJ-11-2018-0205
Venter, J., & De Clercq, B. (2007). Tax compliance burden for small, medium and micro establishments in the business services industry. SAJEMS, 10(1), 72–88.
Wardani, D. K., & Anugrah, W. (2023). Pengaruh tax morale dan pemahaman tri nga terhadap peningkatan kepatuhan calon wajib pajak. Jurnal Sosial Ekonomi Dan Humaniora, 9(2), 221–226. https://doi.org/10.29303/jseh.v9i2.210
Widuri, R., Mangoting, Y., Sadjiarto, A., & Stephanus, T. (2023). Preventing tax evasion: the moral strength of taxpayers and the power of tax authorities. Jurnal Akuntansi Dan Keuangan, 25(2), 91–100. https://doi.org/10.9744/jak.25.2.91-100
Wijayanti, P., Saraswati, N., Kartika, I., & Mutoharoh. (2020). The improvement strategy of tax compliance from MSME sector in Indonesia. Advances in Economics, Business and Management Research, 167–171.
Winner, R., & Asalam, A. G. (2023). Taxpayers compliance: economic level, regulations comprehension, rates, and transformation of administration system. Jurnal Multidisiplin Madani, 3(8), 1734–1748. https://doi.org/10.55927/mudima.v3i8.4921
Yee, C. P., William, K. M., & Soon, C. K. (2017). Taxpayers’ perceptions on tax evasion behaviour: an empirical study in Malaysia. International Journal of Law and Management, 59(3), 413–429. https://doi.org/10.1108/IJLMA-02-2016-0022
Zulma, G. W. M. (2020). Pengaruh pengetahuan wajib pajak, administrasi pajak, tarif pajak dan sanksi perpajakan terhadap kepatuhan pajak pada pelaku usaha UMKM di Indonesia. Ekonomis: Journal of Economics and Business, 4(2), 288–294. https://doi.org/10.33087/ekonomis.v4i2.170
AL-Tamimi, K. A. M., & Bataineh, A. (2021). The effect of tax revenues on GDP growth in Jordan. Accounting, 7(3), 655–660. https://doi.org/10.5267/j.ac.2020.12.012
Ayariga, C. (2020). Accounting record-keeping practices and tax compliance of small and medium scale enterprises in the Sekondi-Takoradi metropolis of Ghana. Research Journal of Finance and Accounting, 11(2), 32–39. https://doi.org/10.7176/rjfa/11-2-04
Baradja, L., Yuanita, & Budi, A. G. W. (2020). Penerapan self assesment system PPH pasal 21 untuk UMKM se-Jakarta (Implementation of self assessment system tax article 21 for Jakarta’s small medium enterprise). Jurnal Berdaya Mandiri, 2(2), 408–418.
Cummings, R. G., Martinez-Vazquez, J., McKee, M., & Torgler, B. (2009). Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behavior and Organization, 70(3), 447–457. https://doi.org/10.1016/j.jebo.2008.02.010
David, L. K. (2020). The effect of tax rate on the incentives to grow small enterprises: the case of small enterprises in Montserrado County, Republic of Liberia. International Journal of Business and Management, 15(4), 129–137. https://doi.org/10.5539/ijbm.v15n4p129
Dewi, R. C., Petra, B. A., Yamasitha, Agusti, A., & Tungkir, A. J. B. (2021). The effect of taxation socialization, understanding taxation, tax rates, and tax sanction on tax compliance in MSMe Padang City. Journal of Accounting and Finance Management, 1(6), 330–342. https://doi.org/10.38035/jafm.v1i6
Dwianika, A., & Biasini, N. (2019). Determination analysis on taxes compliance of SMEs: case study in Tangerang, Indonesia. Advances in Social Science, Education and Humanities Research, 117–120.
Engelschalk, M. (2004). Creating a favorable tax environment for small business. In Taxing the Hard-to-Tax (pp. 275–311). https://doi.org/10.1016/s0573-8555(04)68814-6
Hanum, L., Putri, D., Ari, S., & Susilo, H. (2020). Determinant of tax compliance intention in Java-Indonesia: Theory of reasoned action approach. Advances in Economics, Business and Management Research, 177–182.
Ikhsan, A. Y. K., Bawono, I. R., & Mustofa, R. M. (2021). Effect of tax justice, tax system, technology and information, and discrimination of personal perception of personal tax mandatory about tax ethics. Jurnal Akuntansi, 8(1), 76–90. https://doi.org/10.30656/jak.v8i1.2441
Inasius, F. (2019). Factors influencing SME tax compliance: Evidence from Indonesia. International Journal of Public Administration, 42(5), 367–379. https://doi.org/10.1080/01900692.2018.1464578
Indrawan, R., Dzaky, V., & Putra, C. (2020). The influence on tax rate and tax sanction on tax compliance of non-employees. Advances in Economics, Business and Management Research, 183–186.
Irawan, B., & Khoirunurrofik, K. (2021). Understanding tax morale of micro, small, and medium enterprises in Jabodetabek. Advances in Social Science, Education and Humanities Research, 449–457.
Juniarti, J., & Anggrahini, Y. (2020). Four factors based on government regulation number 23 of 2018 affecting the compliance with taxation small and medium enterprises. Advances in Economics, Business and Management Research, 191–196.
Kassa, E. T. (2021). Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers. Journal of Innovation and Entrepreneurship, 10(1). https://doi.org/10.1186/s13731-020-00142-4
Kholis, N., & Kurniawati, L. (2022). Tax evasion: Faktor-faktor yang mempengaruhinya menurut persepsi wajib pajak. Akuntabilitas: Jurnal Ilmu Akuntansi, 15(2), 241–250. https://doi.org/10.15408/akt.v14i1.28588
Kurniawan, T. (2018). Modernization of the tax administration system: A theoretical review of improving tax capacity. ICENIS, 1–4. https://doi.org/10.1051/e3sconf/201873
Le, H. T. H., Tuyet, V. T. B., Hanh, C. T. B., & Do, Q. H. (2020). Factors affecting tax compliance among small-and medium-sized enterprises: Evidence from vietnam. Journal of Asian Finance, Economics and Business, 7(7), 209–217. https://doi.org/10.13106/jafeb.2020.vol7.no7.209
Mangoting, Y., Sumarno, V. A., Gloria, T., & Dwi Indriani, S. (2020). Does coercive power influence the relationship of tax morale on tax evasion. Advances in Economics, Business and Management Research, 60–68.
Mohamad, A., Zakaria, M. H., & Hamid, Z. (2016). Cash economy: Tax evasion amongst SMEs in Malaysia. Journal of Financial Crime, 23(4), 974–986. https://doi.org/10.1108/JFC-05-2015-0025
Mulyawan, M. R. E., & Marhaeni, A. A. I. N. (2022). The role of tax sanctions in moderating the effect of the self assessment system on hotel tax revenue in the city of Denpasar. International Journal of Business Management and Economic Review, 5(3), 45–56. https://doi.org/10.35409/ijbmer.2022.3389
Ngah, Z. A., Ismail, N., & Abd Hamid, N. (2021). Tax evasion through fraudulent financial reporting amongst SMEs in Malaysia. Journal of Financial Crime, 28(1), 214–227. https://doi.org/10.1108/JFC-06-2020-0122
Nugaha, B. A., & Hajanirina, A. (2020). Taxpayers’ perception of tax evasion studied from tax knowledge, tax fairness, and tax discrimination. Research In Management and Accounting, 3(1), 43–51. https://doi.org/10.33508/rima.v3i1.2747
Nurhidayati, Muamarah, H. S., & Budiarsih, R. (2021). Analisis determinan tax morale pelaku usaha mikro kecil dan menengah (UMKM). Jurnal Studi Akuntansi Dan Keuangan, 4(2), 257–272.
Palil, M. R., Malek, M. M., & Jaguli, A. R. (2016). Issues, challenges and problems with tax evasion: The institutional factors approach. Gadjah Mada International Journal of Business, 18(2), 187–206. http://journal.ugm.ac.id/gamaijb
Pope, J., & Abdul-Jabbar, H. (2008). Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration. Small Enterprise Research, 16(1), 47–60. https://doi.org/10.5172/ser.16.1.47
Prastika, A. W., & Trisnaningsih, S. (2023). The influence of attitudes, subjective norm, and behavior control on individual taxpayer compliance with moral obligations as moderation. East Asian Journal of Multidisciplinary Research, 2(6), 2473–2486. https://doi.org/10.55927/eajmr.v2i6.4461
Prawati, L. D., Setyawan, M. H., & Elsera, M. (2020). The effect of tax rate, e-billing payment system, and e-filling system on micro, small and medium enterprises (MSMEs) taxpayer compliance in Jakarta. IEEE, 1–5.
Purwanto, P., & Indrawan, R. (2020). The determinants of tax evasion in directorate general of customs and excise Jakarta. Advances in Economics, Business and Management Research, 187–190. www.cnbcindonesia.com,
Raharjo, N. K., Majidah, & Kurnia. (2020). Pengaruh pemahaman peraturan perpajakan, tarif pajak, dan kualitas pelayanan terhadap kepatuhan wajib pajak. E-Jurnal Ekonomi Dan Bisnis, 9(7), 671–686.
Ramadhan, A. (2021). Determinasi praktik penghindaran pajak: studi pada perusahaan terkategori Jakarta Islamic Index. Jurnal Akuntansi Dan Keuangan Islam, 9(1), 59–72. https://doi.org/10.35836/jakis.v9i1.209
Rustaprilana, U., Agustina, H., & Khusnah, H. (2022). Pengaruh self assessment, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar pajak pribadi. Accounting and Management Journal, 6(1), 50–53.
Sadjiarto, A., Nathania Susanto, A., Yuniar, E., & Gunawan Hartanto, M. (2020). Factors affecting perception of tax evasion among Chindos. Advances in Economics, Business and Management Research, 487–493.
Saputri, I. P., & Kamil, I. (2021). Praktik penggelapan pajak (tax evasion) dpengaruhi oleh faktor sistem perpajakan, keadilan pajak, diskriminasi dan deteksi kecurangan (studi kasus pada RS jantung dan pembuluh darah harapan kita dan RS anak dan bunda Harapan Kita). Jurnal Perspektif Manajerial Dan Kewirausahaan, 1(2), 148–163. http://jurnal.undira.ac.id/index.php/jpmk/
Sari, D., & Mulyati, Y. (2018). The impact of tax amnesty on tax revenue and tax ratio: Case in Indonesia. International Journal of Engineering & Technology, 7(4), 245–247. www.sciencepubco.com/index.php/IJET
Sari, S. K., & Poerwati, Rr. T. (2023). The influence of taxation understanding, tax rates, and tax sanctions on taxpayer compliance (study on MSME actors in Ngaliyan District, Semarang). COSTING: Journal of Economic, Business and Accounting, 6(2), 1673–1681.
Shao, P. E., & Dida, M. A. (2020). The implementation of an enhanced EFD system with an embedded tax evasion detection features: A case of Tanzania. Journal of Information Systems Engineering and Management, 5(1), 1–13. https://doi.org/10.29333/jisem/7824
Sukma, S. S., & Kuncoro, A. R. (2022). Tinjauan kepatuhan kewajiban pajak penghasilan UMKM kuliner malam di wilayah KPP Pratama Madiun. Jurnal Pajak Indonesia, 6(2), 235–244.
Sutrisno, & Konde, Y. T. (2022). Pengaruh tax amnesty, self assessment system dan keadilan pajak terhadap persepsi wajib pajak atas tindakan penggelapan pajak pada wajib pajak orang pribadi di kota Samarinda. AKUNTABEL: Jurnal Akuntansi Dan Keuangan, 19(3), 701–713.
Torgler, B. (2004). Tax morale in Asian countries. Journal of Asian Economics, 15(2), 237–266. https://doi.org/10.1016/j.asieco.2004.02.001
Umar, M. A., & Masud, A. (2020). Why information technology is constrained in tackling tax noncompliance in developing countries: Nigerian tax administrators’ perspectives. Accounting Research Journal, 33(2), 307–322. https://doi.org/10.1108/ARJ-11-2018-0205
Venter, J., & De Clercq, B. (2007). Tax compliance burden for small, medium and micro establishments in the business services industry. SAJEMS, 10(1), 72–88.
Wardani, D. K., & Anugrah, W. (2023). Pengaruh tax morale dan pemahaman tri nga terhadap peningkatan kepatuhan calon wajib pajak. Jurnal Sosial Ekonomi Dan Humaniora, 9(2), 221–226. https://doi.org/10.29303/jseh.v9i2.210
Widuri, R., Mangoting, Y., Sadjiarto, A., & Stephanus, T. (2023). Preventing tax evasion: the moral strength of taxpayers and the power of tax authorities. Jurnal Akuntansi Dan Keuangan, 25(2), 91–100. https://doi.org/10.9744/jak.25.2.91-100
Wijayanti, P., Saraswati, N., Kartika, I., & Mutoharoh. (2020). The improvement strategy of tax compliance from MSME sector in Indonesia. Advances in Economics, Business and Management Research, 167–171.
Winner, R., & Asalam, A. G. (2023). Taxpayers compliance: economic level, regulations comprehension, rates, and transformation of administration system. Jurnal Multidisiplin Madani, 3(8), 1734–1748. https://doi.org/10.55927/mudima.v3i8.4921
Yee, C. P., William, K. M., & Soon, C. K. (2017). Taxpayers’ perceptions on tax evasion behaviour: an empirical study in Malaysia. International Journal of Law and Management, 59(3), 413–429. https://doi.org/10.1108/IJLMA-02-2016-0022
Zulma, G. W. M. (2020). Pengaruh pengetahuan wajib pajak, administrasi pajak, tarif pajak dan sanksi perpajakan terhadap kepatuhan pajak pada pelaku usaha UMKM di Indonesia. Ekonomis: Journal of Economics and Business, 4(2), 288–294. https://doi.org/10.33087/ekonomis.v4i2.170
Published
2024-05-22
How to Cite
WIDJAJA, William; MICHAEL, Michael.
DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE.
SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 9, n. 01, p. 32 - 46, may 2024.
ISSN 2598-0718.
Available at: <https://jos.unsoed.ac.id/index.php/sar/article/view/11665>. Date accessed: 17 sep. 2024.
doi: https://doi.org/10.32424/1.sar.2024.9.01.11665.
Section
Articles
.jpg)
