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IMPROVEMENT OF UNDERSTANDING PP NO. 23 YEAR 2013 ON MSME TAXPAYER COMPLIANCE WITH THE UNDERSTANDING OF THE MSME FINAL PPH INCENTIVES BEARED BY THE GOVERNMENT OF BOGOR REGENCY

Andri Kamanjaya, Joko Supriyanto, Hendro Sasongko, Haqi Fadillah

Abstract


This study aims to test and analyze the Effect of Understanding of PP No. 23 of 2018 towards MSME Taxpayer Compliance with Understanding of MSME Final Income Tax Incentives Covered by Government as Moderating Variable for MSME Taxpayers in Bogor City and Bogor Regency. This study was quantitative research that used primary data obtained through Google Form questionnaire distribution to 100 respondents who are taxpayers in the city or district of Bogor. The sampling technique used in this study is purposive sampling. The data were tested and analyzed using the SmartPLS 3.0 program. The result of H1indicated that when understanding of PP No. 23 of 2018 is high, MSME taxpayer compliance will be increased. Meanwhile H2, the government's incentive cannot increase taxpayer compliance due to MSME taxpayers still have issues in implementing the incentive

Keywords


MSME final income; tax incentives; MSME taxpayer compliance

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DOI: 10.33751/jce.v3i2.6065

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