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Factors Influencing SME Tax Compliance: Evidence from Indonesia

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  • Fany Inasius

Abstract

This study examines factors influencing the tax compliance of small-and medium-sized enterprises (SMEs) for income-tax reporting requirements in Indonesia. Using multiple regressions, six tax compliance factors are examined. Data were collected through a survey conducted in Jakarta using 328 respondents who are small business taxpayers. A researcher–administered questionnaire survey method was used for data collection. The results reveal that referral groups, the probability of audit, tax knowledge, and the perception of equity and fairness have a significant impact on tax compliance. In particular, the referral group had the most significant influence on the noncompliance behavior of SME taxpayers. These findings can enable policymakers to develop future tax policies that focus on tax compliance. This study also contributes to the literature by including observations from Asian countries.

Suggested Citation

  • Fany Inasius, 2019. "Factors Influencing SME Tax Compliance: Evidence from Indonesia," International Journal of Public Administration, Taylor & Francis Journals, vol. 42(5), pages 367-379, April.
    • Handle: RePEc:taf:lpadxx:v:42:y:2019:i:5:p:367-379
    DOI: 10.1080/01900692.2018.1464578
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    Cited by:

    1. 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, , vol. 13(2), pages 21582440231, June.
    2. 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, , vol. 13(3), pages 21582440231, September.

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