Acta Universitatis Danubius. Œconomica, Vol 12, No 5 (2016)

The Influence of Tax Knowledge, Managerial Benefit and Tax Socialization Toward Taxpayer’s Willingness to Pay SME’s Tax

Christina Tri Setyorini


SMEs play an important role in the economy, as at least 99% of activities in Indonesia has been dominated by SMEs. Indonesian Government begins to  collect one percent of sales tax from Small Medium Enterprises (SME) by September 15, 2013. The regulation is effective on SMEs with gross revenue of no more than 4.8 billion IDR per year with permanent establishment. Thus SMEs have very high stream of revenue for government’s development projects. The aim of this study was to identify the factors that affecting taxpayer’s willingness to pay SME’s Tax (i.e tax knowledge, managerial benefit, SME’s tax socialization). The  population of this study was the whole of 115 “Kelom Geulies” Owners who has business license and registered in The Department of  Cooperatives and SMEs, Trade and Industry in 2012. Sampling method conducted in this study was judgement sampling, which  consisted of 47 SME’s owners. Using multivariate regression, the result of the study shows that tax knowledge, managerial benefit of tax, SME’s tax socialization, have positive effect toward willingness to pay SME’s tax. This result shows that beside tax knowledge and managerial benefit, tax socialization has a very important role to increase the willingness to pay SME taxes.




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