KAJIAIN TERHADAP KAPABILITAS PEMBUKUAN USAHA KECIL DAN MENENGAH (UKM) DALAM MENDUKUNG PERILAKU KEPATUHAN WAJIB PAJAK

HARTO, Puji (2011) KAJIAIN TERHADAP KAPABILITAS PEMBUKUAN USAHA KECIL DAN MENENGAH (UKM) DALAM MENDUKUNG PERILAKU KEPATUHAN WAJIB PAJAK. Jurnal Akuntansi, XV (03). pp. 327-343. ISSN 410-3591

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Abstract

The objective of this study is to investigates the role of bookkeeping capability of taxpayer in relation with the taxpayers' compliance behavior at small and medium enterprises. These SME's actors were chosen based on their significance in contributing to the national economy. Despite the high volume number of SME's in Indonesia, their involvement in the tax payment compliance still show the low percentage to total national tax revenue. As starting point, this research is intended to identify the bookkeeping practice among small and medium enterprises. After that, this research also try to examines some characteristics of bookkeeping such as bookkeeping capability, compliance cost and audit exposure risk. Finally, the result of this research wilt provide some policy recommendations regarding the contribution of SME's taxp-Tahyee r to the regulator. results of this study show that bookkeeping capability of SME's has significant and relationship with the taxpayers' compliance behavior. As for compliance cost and audit risk, both of them show negative relationship with taxpayers compliance behavior although not significant.

Item Type:Article
Additional Information:Bookkeeping capability, compliance cost, audit risk, taxpayers'compliance behavior
Uncontrolled Keywords:Bookkeeping capability, compliance cost, audit risk, taxpayers'compliance behavior
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:38903
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:05 Apr 2013 09:55
Last Modified:05 Apr 2013 09:55

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