Tax justice and understanding: MSME compliance with Tax Regulation No. 55/2022 in Surabaya, Indonesia

IF 3 Q2 BUSINESS Cogent Business & Management Pub Date : 2024-08-31 DOI:10.1080/23311975.2024.2396042
Muhammad Arsalan Khan, Heru Tjaraka
{"title":"Tax justice and understanding: MSME compliance with Tax Regulation No. 55/2022 in Surabaya, Indonesia","authors":"Muhammad Arsalan Khan, Heru Tjaraka","doi":"10.1080/23311975.2024.2396042","DOIUrl":null,"url":null,"abstract":"This research investigates the impact of tax justice perception and tax understanding on the compliance of Small and Medium-sized Enterprises (SMEs) with government regulation Number 55, 2022, in S...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"8 1","pages":""},"PeriodicalIF":3.0000,"publicationDate":"2024-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Cogent Business & Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/23311975.2024.2396042","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0

Abstract

This research investigates the impact of tax justice perception and tax understanding on the compliance of Small and Medium-sized Enterprises (SMEs) with government regulation Number 55, 2022, in S...
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
税收公正与理解:印度尼西亚泗水中小微企业遵守第 55/2022 号税收法规的情况
本研究调查了税收正义感和税收理解对中小企业(SMEs)遵守2022年第55号政府法规的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
CiteScore
4.40
自引率
10.00%
发文量
301
审稿时长
16 weeks
期刊介绍: Cogent Business & Management is a fully peer-reviewed, open access journal with a mission to help researchers reach a truly global audience, interact with experts in their field, and discover new connections across diverse fields of research. Cogent Business & Management considers original research articles, reviews and letters in the following branches of business and management research: Accounting, Corporate Governance & Business Ethics Banking & Finance Information & Technology Management Management Marketing Operations Management.
期刊最新文献
Board characteristics and financial performance of banks listed on frontier stock markets in East Africa. A panel analysis Stock market participation puzzle: a systematic review and bibliometric analysis The moderating effects of involvement on the relationships between key opinion leaders, customer’s attitude and purchase intention on social media From solopreneurs to synergists: a bibliometric journey into SME collaboration Impact of green supply chain integration management on business performance: a mediating role of supply chain resilience and innovation the case of Saudi Arabian manufacturing sector
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1