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首页> 外文期刊>Advanced Science Letters >The Effect of Business Characteristics on Tax Compliance Costs
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The Effect of Business Characteristics on Tax Compliance Costs

机译：业务特征对税收成本的影响

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摘要

Compliance fee is the cost incurred by the taxpayers in fulfilling the taxation requirements imposed on the taxpayers by the law and the authority of the country. The company expects to incur the minimum tax costs associated with fulfilling its tax obligations. Research on the influenceof business characteristics to tax compliance cost is still scanty. This research examined the effect of business characteristics (age, size, sector and risk management) on tax compliance costs. The research design adopted in this study is survey design. The questionnaires were distributedto the members of Department of Cooperatives and Micro Small-Medium Enterprises in Padang City. The non-probability sampling was used as the sampling method and 92 respondents participated in this research. The data obtained were analyzed using Statistical Package for Social Sciences (SPSS).The research findings indicate that (age, size and sector) have no effect on tax compliance costs while risk management has an effect on tax compliance costs.
机译：合规费是纳税人在履行法律和国家权力的纳税人征收税收要求方面的费用。该公司预计将产生与履行其税收义务相关的最低税费。企业特征对税收遵守成本的影响仍然很少。本研究检测了业务特征（年龄，规模，部门和风险管理）对税收成本的影响。本研究采用的研究设计是调查设计。调查问卷分配了巴东市合作社和微小中型企业部的成员。非概率抽样用作抽样方法，92名受访者参与了这项研究。使用统计包来分析所获得的数据，用于社会科学（SPSS）。研究结果表明，（年龄，规模和部门）对税收合规成本没有影响，而风险管理对税收成本产生影响。

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