Moderation of Tax Attitudes on The Relationships Between Knowledge and Tax Incentives on Sustainable MSMES Performance

Moderation of Tax Attitudes on The Relationships Between Knowledge and Tax Incentives on Sustainable MSMES Performance Diana Sari; Ahmad Johan Primary Author mixed material bibliography Serial JAAI: Jurnal Akuntansi dan Auditing Indonesia ind Indonesia Sumber artikel:Jurnal. Halaman: Currently public opinion regarding tax avoidance is getting stronger and issues related to tax institutions are disrupting tax revenues. Tax avoidance is an issue that still requires resolution and is still firmly entrenched among business people in both developing and developed countries. The small and medium business sector is a sector that is involved in aggressive tax avoidance practices. Thus tax can be understood as a problem to achieve sustainability. This research uses a fiscal psychology theory approach with a survey approach on 150 MSMEs owners in Bandung City West Java. The collected data was then analyzed using the Partial least squares approach to test and analyze the hypothesis. The results of this research show that tax knowledge and the tax incentives provided have a positive effect on the sustainable business performance of MSMEs in Bandung City. Apart from that this research also proves that tax attitudes are a determinant that can strengthen or weaken the relationship between tax knowledge and the tax incentives provided in achieving sustainable MSME business performance. It is hoped that the results of this research will add to the literature and expand the body of knowledge especially in the context of taxation and business performance and for practitioners especially business owners it can be a consideration that compliance in paying taxes is an important factor in achieving business performance. 1. PAJAK, PERILAKU 2. TAX BEHAVIOR 657.05 JAA UPT Perpustakaan UM Koleksi Bahan Pustaka Perpustakaan UM 2 -92935 2024-07-11 00:00:00 2024-07-11 00:00:00 machine generated