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Compliance during the COVID-19 pandemic: Knowledge of tax relaxation, completeness of documents and their socialisation

Yayuk Ngesti Rahayu

Journal of Accounting and Taxation2023https://doi.org/10.5897/jat2022.0555article
AJG 1
Weight
0.26

What the paper says

The study aimed to determine the role of document completeness as a moderating variable in the relationship between knowledge of tax relaxation and taxpayer compliance and the relationship between tax relaxation policy socialisation and Small and Medium Enterprises (SMEs) taxpayer compliance registered at the North Malang - East Java - Indonesia Primary Tax Service Office. The moderation test in this study used WarpPLS, with a unit of analysis of 158 SMEs with micro business groups 62.1% worked all day, 29% worked during the day and 8.9% worked at night. This research was conducted by combining experiments and survey strategies using questionnaires. Moderation test using WarpPLS to determine how much the document completeness variable strengthened the relationship between tax relaxation knowledge and policy outreach to SMEs taxpayer compliance applying for tax relaxation. The results showed that business legality, bookkeeping, financial reports and transcripts of financial report elements improved the relationship between tax relaxation knowledge and policy outreach to SMEs taxpayer compliance during the Covid-19 pandemic. To get maximum results, the R-Squared results make it possible to add variables that have not been included in this study. To get maximum research results, the next researcher should add other variables outside the variables studied.   Key words: Knowledge, socialisation, completeness of documents, compliance.

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https://doi.org/https://doi.org/10.5897/jat2022.0555

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@article{yayuk2023,
  title        = {{Compliance during the COVID-19 pandemic: Knowledge of tax relaxation, completeness of documents and their socialisation}},
  author       = {Yayuk Ngesti Rahayu},
  journal      = {Journal of Accounting and Taxation},
  year         = {2023},
  doi          = {https://doi.org/https://doi.org/10.5897/jat2022.0555},
}

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Compliance during the COVID-19 pandemic: Knowledge of tax relaxation, completeness of documents and their socialisation

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.