THE EFFECT OF AWARENESS KNOWLEDGE OF TECHNOLOGY-BASED TAX,
AND TAX SANCTIONS AGAINST MSME TAXPAYER COMPLIANCE
Dublin Core
Title
THE EFFECT OF AWARENESS KNOWLEDGE OF TECHNOLOGY-BASED TAX,
AND TAX SANCTIONS AGAINST MSME TAXPAYER COMPLIANCE
AND TAX SANCTIONS AGAINST MSME TAXPAYER COMPLIANCE
Subject
Awareness knowledge, science and Technology, Tax sanctions, taxpayer
compliance, MSMEs
compliance, MSMEs
Description
The highest source of state revenue comes from tax revenue,according to the DGT
(2023) explaining that the source of state tax revenue is IDR 162 trillion. This tax
source is used for the construction of facilities for communities throughout
Indonesia. A taxpayer is required to always comply both in terms of reporting
property through a notification letter (SPT) and tax payments each year. The object
of research in this study is all MSME taxpayers registered in Sidoarjo and
Surabaya.The selection of places is because East Java province has the third
largest number of MSMEs after West Java and Central Java with data of 1,153,576
in 2022. Sidoarjo is one of the districts with the largest number of MSMEs in
Indonesia at 206,000, while Surabaya is the capital of East Java province and has
a total of 60,000 MSMEs in 2021. Surabaya and Sidoarjo are also the two largest
industrial sites in East Java compared to other regions. Sampling techniques in this
study using purposive sampling. This type of research is quantitative research with
questionnaires through Google Form with a Likert scale of 1-5.The purpose of this
study is to analyze and test the effect of taxpayer awareness, technology-based tax
knowledge and tax sanctions on MSME taxpayer compliance. The specific purpose
of this study is to see whether the level of compliance of an MSME taxpayer is
maintained in the midst of extraordinary technological developments in the
Industrial Revolution 5.0. The urgency of this study is that if MSME taxpayers have
a level of awareness, science and technology-based knowledge, different tax
sanctions and different taxpayer compliance, the special specifications in this study,
focus more on the theme of sustainable tax research in terms of level of awareness,
knowledge and tax sanctions. The stages of this research include: (1) Preparing
questionnaires related to factors that affect awareness, technology-based
knowledge, tax sanctions on MSME taxpayer compliance (2) Preparing research
proposals; (3) distributing questionnaires for MSME taxpayers in Sidoarjo and
Surabaya; (4) collecting questionnaires; (5) processing data; (6) discussing data
that has been processed; (7) preparing publication outputs; (8) making a final
report. The urgency of this research is related to the research model that examines
the variables of awareness, technology-based knowledge, tax sanctions and
compliance of MSME taxpayers, especially from the questionnaire items
distributed.
(2023) explaining that the source of state tax revenue is IDR 162 trillion. This tax
source is used for the construction of facilities for communities throughout
Indonesia. A taxpayer is required to always comply both in terms of reporting
property through a notification letter (SPT) and tax payments each year. The object
of research in this study is all MSME taxpayers registered in Sidoarjo and
Surabaya.The selection of places is because East Java province has the third
largest number of MSMEs after West Java and Central Java with data of 1,153,576
in 2022. Sidoarjo is one of the districts with the largest number of MSMEs in
Indonesia at 206,000, while Surabaya is the capital of East Java province and has
a total of 60,000 MSMEs in 2021. Surabaya and Sidoarjo are also the two largest
industrial sites in East Java compared to other regions. Sampling techniques in this
study using purposive sampling. This type of research is quantitative research with
questionnaires through Google Form with a Likert scale of 1-5.The purpose of this
study is to analyze and test the effect of taxpayer awareness, technology-based tax
knowledge and tax sanctions on MSME taxpayer compliance. The specific purpose
of this study is to see whether the level of compliance of an MSME taxpayer is
maintained in the midst of extraordinary technological developments in the
Industrial Revolution 5.0. The urgency of this study is that if MSME taxpayers have
a level of awareness, science and technology-based knowledge, different tax
sanctions and different taxpayer compliance, the special specifications in this study,
focus more on the theme of sustainable tax research in terms of level of awareness,
knowledge and tax sanctions. The stages of this research include: (1) Preparing
questionnaires related to factors that affect awareness, technology-based
knowledge, tax sanctions on MSME taxpayer compliance (2) Preparing research
proposals; (3) distributing questionnaires for MSME taxpayers in Sidoarjo and
Surabaya; (4) collecting questionnaires; (5) processing data; (6) discussing data
that has been processed; (7) preparing publication outputs; (8) making a final
report. The urgency of this research is related to the research model that examines
the variables of awareness, technology-based knowledge, tax sanctions and
compliance of MSME taxpayers, especially from the questionnaire items
distributed.
Creator
Richard Andrew, Lusy, Stanislaus Adnanto Mastan, Winda Septian
Source
https://jurnal.stie-aas.ac.id/index.php/IJEBAR
Date
2024
Contributor
PERI IRAWAN
Format
PDF
Language
ENGLISH
Type
TEXT
Files
Citation
Richard Andrew, Lusy, Stanislaus Adnanto Mastan, Winda Septian, “THE EFFECT OF AWARENESS KNOWLEDGE OF TECHNOLOGY-BASED TAX,
AND TAX SANCTIONS AGAINST MSME TAXPAYER COMPLIANCE,” Repository Horizon University Indonesia, accessed April 25, 2025, https://repository.horizon.ac.id/items/show/7092.
AND TAX SANCTIONS AGAINST MSME TAXPAYER COMPLIANCE,” Repository Horizon University Indonesia, accessed April 25, 2025, https://repository.horizon.ac.id/items/show/7092.