The The Effect of Tax Knowledge and Mental Accounting on MSME Tax Compliance (Case Study of MSMEs in To'Pao' North Toraja)

Marchelin Marchelin, Ayu Tangke Arung

Abstract


the research objective to be achieved is to determine the influence of tax knowledge and mental accounting on tax compliance for Micro, Small and Medium Enterprises. This study uses a quantitative approach. Data collection was carried out by distributing questionnaires to 24 selected respondents. Data were analyzed using multiple linear regression analysis. The research results show that partially and simultaneously tax knowledge and mental accounting influence tax compliance. The results of the coefficient of determination test explain that the tax knowledge and mental accounting variables have an influence of 28.9%, the remaining 71.1% is influenced by other variables outside of this research.

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