Universal Journal of Accounting and Finance Vol. 9(6), pp. 1422 - 1432
DOI: 10.13189/ujaf.2021.090620
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The Effect of SAK EMKM-Based Accounting Implementation, Accounting Knowledge, Education Level, and Revenue on MSME Taxpayer Compliance in Reporting its Tax Obligations during the COVID-19 Pandemic

Ida Kristiana ^*, Nurkatik , Nurcahyono Nurcahyono
Accounting Department, Universitas Muhammadiyah Semarang, Indonesia

ABSTRACT

This study aimed to analyze the effect of SAK EMKM-based accounting implementation, accounting knowledge, education level, and revenue on MSME Taxpayer Compliance in reporting its tax obligations during the COVID-19 pandemic. The population of this study was the MSMEs registered in the Department of Cooperatives and SMEs of Semarang City. The sample was taken by using simple random sampling with survey technique. A set of questionnaires were distributed to 100 respondents which mainly focused on SMEs around Tembalang. The data was then analyzed by using multiple linear regression with the assistant of SPSS software. This study showed that SAK EMKM-based accounting implementation, education level, and revenue variable positively affect MSME Taxpayer's Compliance in reporting its tax obligations during the COVID-19 pandemic. Meanwhile, the education level variable did not significantly affect MSME Taxpayer's Compliance in reporting its tax obligations.

KEYWORDS
SAK EMKM-Based Accounting, Accounting Knowledge, Education Level, Revenue, Tax Obligations, COVID-19 Pandemic

Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Ida Kristiana , Nurkatik , Nurcahyono Nurcahyono , "The Effect of SAK EMKM-Based Accounting Implementation, Accounting Knowledge, Education Level, and Revenue on MSME Taxpayer Compliance in Reporting its Tax Obligations during the COVID-19 Pandemic," Universal Journal of Accounting and Finance, Vol. 9, No. 6, pp. 1422 - 1432, 2021. DOI: 10.13189/ujaf.2021.090620.

(b). APA Format:
Ida Kristiana , Nurkatik , Nurcahyono Nurcahyono (2021). The Effect of SAK EMKM-Based Accounting Implementation, Accounting Knowledge, Education Level, and Revenue on MSME Taxpayer Compliance in Reporting its Tax Obligations during the COVID-19 Pandemic. Universal Journal of Accounting and Finance, 9(6), 1422 - 1432. DOI: 10.13189/ujaf.2021.090620.