KAJIAN TERHADAP KAPABILITAS PEMBUKUAN USAHA KECIL DAN MENENGAH (UKM) DALAM MENDUKUNG PERILAKU KEPATUHAN WAJIB PAJAK
| Main Authors: | H.Abdul Rohman, Zulaikha Zulaikha, Shiddiq Nur Rahardjo, Puji Harto |
|---|---|
| Format: | Article eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi.
, 2012
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| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/ea/article/view/1028 |
Daftar Isi:
- 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 will provide some policy recommendations regarding the contribution of SME’s taxpayer to the regulator. The 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.