The Influence of Tax Knowledge, Managerial Benefit and Tax Socialization Toward Taxpayer’s Willingness to Pay SME’s Tax

SMEs play an important role in the economy, as at least 99% of activities in Indonesia has been dominated by SMEs. Indonesian Government begins to collect one percent of sales tax from Small Medium Enterprises (SME) by September 15, 2013. The regulation is effective on SMEs with gross revenue of...

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Bibliographic Details
Main Author: Christina Tri Setyorini
Format: Article
Language:English
Published: Danubius University 2016-10-01
Series:Acta Universitatis Danubius: Oeconomica
Subjects:
Online Access:http://journals.univ-danubius.ro/index.php/oeconomica/article/view/3333/3594