Pasaribu, Hiras and Sirai, Afni and Alp.Yuwidiantoro, Alp.Yuwidiantoro and Suhascaryo, Nur and Purnama, Ida Ayu (2019) STRATEGY FOR THE DEVELOPMENT OF SME MANAGEMENT, MANAGEMENT ACCOUNTING INFORMATION SYSTEMS, AND THE EFFECTIVENESS OF MANAGEMENT CONTROL AND ITS EFFECT ON RESPONSE TO TAX COMPLIANCE IN CREATIVE INDUSTRY SMEs. In: International Conference on Business Supply Chaindan Logistics, 21-22 Nopember 2019, Harris Hoel Solo.
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Abstract
The research objectives are: (1) To find out the strategy of developing management in SME’s and Management Accounting Information and its effect on the effectiveness of management control; and (2) to find out the implications for SME taxpayer compliance responses in Sleman Regency. The method used is a survey of 100 SME managers from SME’s population in Sleman Regency. The data analysis tool used uses Path Analysis. To find out the direct and indirect effects between endogenous and exogenous variables in the model. The results showed that, from the path coefficient obtained direct influence between SME management and Management Accounting Information Systems directly affect management control, and the dominant direct effect is Management Accounting Information Systems. Indirectly between SME Management through management accounting information systems and between management accounting information systems through SME management influences management control. The implication shows that SME Management, Management Accounting Information Systems and Management Control have a direct effect on taxpayer compliance responses. The most dominant influence on SME taxpayer compliance responses is SME Management. The SME’s Management variables, Management Accounting Information Systems, and Management Control have an indirect affect on taxpayer compliance responses. Keywords: SME’s Governance, Accounting information systems, Management control, Taxpayer compliance responses
| Item Type: | Conference or Workshop Item (Paper) |
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| Uncontrolled Keywords: | SME’s Governance, Accounting information systems, Management control, Taxpayer compliance responses |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 01 Jul 2020 08:58 |
| Last Modified: | 01 Jul 2020 08:58 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22937 |
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