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International Journal of Public Administration Volume 42, 2019 - Issue 5
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Original Articles

Factors Influencing SME Tax Compliance: Evidence from Indonesia

Fany InasiusFaculty of Economic and Communication, Bina Nusantara University (Binus University), West Jakarta, IndonesiaCorrespondence[email protected]
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Pages 367-379 | Published online: 23 Apr 2018

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Ali Uyar, Ramzi Benkraiem, Khalil Nimer & Friedrich Schneider. (2024) Education, Digitalization and Tax Evasion: International Evidence. International Journal of Public Administration 47:1, pages 41-56.
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Paul Hammond, Paul Adjei Kwakwa, Daniel Berko & Edmond Amissah. (2023) Taxing informal sector through modified taxation: Implementation challenges and overcoming strategies. Cogent Business & Management 10:3.
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Simon Akumbo Eugene Mbilla. (2023) Social drivers and tax revenue: The mediation effect of tax compliance. Evidence from an emerging economy. Cogent Economics & Finance 11:2.
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Siti Nuryanah, Fauziah Mahabbatussalma & Aditya Agung Satrio. (2023) Evaluation of Government Reform in Tax Administration: Evidence from Micro, Small and Medium Enterprises (MSMEs) in Indonesia. International Journal of Public Administration 46:5, pages 313-325.
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Ebele Stella Nwokoye, Clement Izuchukwu Igbanugo, Chukwunonso Ekesiobi & Stephen Kelechi Dimnwobi. (2023) Fiscal Incentives and Tax Compliance Behaviour in Industrial Clusters: A Survey of Clusters in South-east Nigeria. Journal of African Business 24:1, pages 147-166.
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Alhassan Yusif Trawule, Samuel Gameli Gadzo, Holy Kwabla Kportorgbi & Richmond Sam-Quarm. (2022) Tax education and fear-appealing messages: A grease or sand in the wheels of tax compliance?. Cogent Business & Management 9:1.
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Charles Peprah, Ibrahim Abdulai & Williams Agyemang-Duah. (2020) Compliance with income tax administration among micro, small and medium enterprises in Ghana. Cogent Economics & Finance 8:1.
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Say Youde & Seunghoo Lim. (2019) The Determinants of Medium Taxpayers’ Compliance Perspectives: Empirical Evidence from Siem Reap Province, Cambodia. International Journal of Public Administration 42:14, pages 1222-1233.
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Articles from other publishers (21)

Lidija Hauptman, Berislav Žmuk & Ivana Pavić. (2024) Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception. Journal of Risk and Financial Management 17:3, pages 89.
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Francisco Javier Fonseca Corona. (2024) Tax morale: a global scoping review from the cultural approach to economics. International Review of Economics.
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Micah Odhiambo Nyamita & Daniel Inyani Kaunda. (2023) THE PERCEPTION OF THE CUSTOMS’ STAFF ON ADMINISTRATIVE REFORMS AND TAX COMPLIANCE IN KENYA. International Journal of Innovative Technologies in Economy:4(44).
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Prianto Budi Saptono & Ismail Khozen. (2023) What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia. International Journal of Sociology and Social Policy 43:11/12, pages 1190-1217.
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Waliya Gwokyalya & Ibrahim Mike Okumu. (2023) Gross turnover assessment and tax compliance in Uganda’s small businesses: a deep inquiry on the certainty of presumptive tax law. International Journal of Law and Management 65:5, pages 405-424.
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Richmond Kumi, Richard Kwasi Bannor, Helena Oppong-Kyeremeh & Jennifer Ellah Adaletey. (2023) Voluntary and enforced tax compliance determinants and impact among agrochemical businesses in Ghana. Arab Gulf Journal of Scientific Research.
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Richmond Kumi & Richard Kwasi Bannor. (2023) Job performance, knowledge and perceived power of tax officers on tax morale amongst agrochemical traders in Ghana. Arab Gulf Journal of Scientific Research 41:3, pages 260-282.
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Vanina Adoriana Trifan, Silviu Gabriel Szentesi, Lavinia Denisia Cuc & Mioara Florina Pantea. (2023) Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study. SAGE Open 13:3.
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Jessy Tantriangela & Milla Sepliana Setyowati. (2023) Sharpening the Concept of Tax Literacy as an Effort to Improve Tax Compliance. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 9:1, pages 30-42.
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Neba Bhalla, Rakesh Kumar Sharma & Inderjit Kaur. (2023) Effect of Goods and Service Tax System on Business Performance of Micro, Small and Medium Enterprises. SAGE Open 13:2.
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Hana Paleka, Goran Karanović & Daniel Badulescu. (2022) TAX COMPLIANCE DETERMINANTS: EMPIRICAL EVIDENCE FROM CROATIA. Technological and Economic Development of Economy 28:6, pages 1915-1932.
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Khusnul Afifah Zharaura, Nuraini A & Muhammad Syukur. (2022) Do Covid-19 Tax Incentives Work? Insights from Micro, Small and Medium Enterprises. Do Covid-19 Tax Incentives Work? Insights from Micro, Small and Medium Enterprises.
Neba Bhalla, Rakesh Kumar Sharma & Inderjit Kaur. (2022) Effect of Tax Knowledge and Technological Shift in Tax System on Business Performance: A PLS-SEM Analysis. Sustainability 14:16, pages 10217.
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Thu Hien Nguyen. (2022) The Impact of Non-Economic Factors on Voluntary Tax Compliance Behavior: A Case Study of Small and Medium Enterprises in Vietnam. Economies 10:8, pages 179.
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S. Vishnuhadevi. (2021) Administrative and Compliance Costs of Value Added Tax (VAT): A Review. Review of Development and Change 26:2, pages 179-206.
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Vu Manh Hoai Nguyen, Van Thi Bich Nguyen, Dinh Nguyen-Cuu, Van Thi Thu Nguyen, Phuong Ly Ngoc, Thuy Thi Ngoc Ngo & Binh Tran-Nam. 2021. Advances in Taxation. Advances in Taxation 111 134 .
Marius-Răzvan Surugiu, Cristina-Raluca Mazilescu & Camelia Surugiu. (2021) Analysis of the Tax Compliance in the EU: VECM and SEM. Mathematics 9:17, pages 2170.
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Nicholas Oppong Mensah, Ernest Christlieb Amrago, Jeffery Kofi Asare, Frank Osei Tutu & Anthony Donkor. (2020) Poultry farmers willingness to pay for agricultural tax: evidence from the Bono region, Ghana. World Journal of Entrepreneurship, Management and Sustainable Development 17:2, pages 290-306.
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Devi Permatasari, Naila Najihah & Mutoharoh. 2021. Complex, Intelligent and Software Intensive Systems. Complex, Intelligent and Software Intensive Systems 524 533 .
Reschiwati Reschiwati, Fran Sayekti & Faisal Arief. (2019) Account representative roles, e filling and MSMEs in tax compliance. International Journal of Business Ecosystem & Strategy (2687-2293) 1:4, pages 27-36.
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Irina V. Gashenko, Yuliya S. Zima & Armenak V. Davidyan. 2019. Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Optimization of the Taxation System: Preconditions, Tendencies and Perspectives 135 141 .

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