This study aims to identify the factors that may affect tax compliance\r\nfrom SME entrepreneurs. In addition, this study also aims to design a tax\r\ncompliance model through tax education for SME entrepreneurs. The\r\nmethod of data analysis used in this study was done through qualitative and\r\nquantitative approaches. The object in this study is the SME entrepreneurs of\r\nhandicraft field districts/cities in East Java. The results of this study lead to\r\nthe conclusion that tax compliance can be built through tax fairness formed\r\nthrough the life of the entrepreneurs themselves. Then, tax fairness can be\r\nbuilt through increasing the undersanding about taxes for the SME\r\nentepreneur. This understanding is dealing with the benefits associated with\r\ntax rates and tax penalties, tax type, tax administration, and the tax service.\r\nIn improving the understanding of taxation, it is necessary to give education\r\nfor the SME businesses primarily through socialization in the form of formal\r\nor informal. Based on the results of data analysis, it can be concluded that\r\nbasically the SME entrepreneurs is able to understand their tax obligations\r\nwhen there is an aspect of fairness and tax benefits that can be received in\r\nreal terms by SME entepreneurs. The relevant suggestions are needed to do\r\neducational activities through dissemination of taxation and tax benefits for\r\nthe continuity of SMEs entrepreneurs in East Java, Indonesia.
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