Farah Meivira's scientific contributions

Publication (1)

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Taxes are an important revenue stream for government development projects. However, tax compliance among SMEs is still relatively poor. Therefore, this study was conducted using UMKM in Batang District, Batang Regency, Central Java to evaluate and rank the factors that encourage compliance with tax obligations by SMEs.Three independent variables ar...


... The perception factor of the existence of a tax incentive policy has a positive and significant influence on tax compliance. Tax incentives given before and during the Covid-19 pandemic benefit MSMEso to continue to survive and comply with their tax obligations (Saputro & Meivira, 2020). ...