{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,6,18]],"date-time":"2025-06-18T04:14:53Z","timestamp":1750220093715,"version":"3.41.0"},"publisher-location":"New York, NY, USA","reference-count":27,"publisher":"ACM","license":[{"start":{"date-parts":[[2022,6,15]],"date-time":"2022-06-15T00:00:00Z","timestamp":1655251200000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.acm.org\/publications\/policies\/copyright_policy#Background"}],"funder":[{"name":"BINUS University","award":["56212"],"award-info":[{"award-number":["56212"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2022,6,15]]},"DOI":"10.1145\/3545897.3545907","type":"proceedings-article","created":{"date-parts":[[2022,9,21]],"date-time":"2022-09-21T22:25:47Z","timestamp":1663799147000},"page":"62-67","source":"Crossref","is-referenced-by-count":1,"title":["The Impact of Income Tax Incentives on Taxpayer Compliance on Small and Medium Micro Enterprises (MSMEs) in Indonesia"],"prefix":"10.1145","author":[{"given":"Meiryani","family":"Meiryani","sequence":"first","affiliation":[{"name":"Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Ignatius Edward","family":"Riantono","sequence":"additional","affiliation":[{"name":"Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Lidiyawati","family":"Lidiyawati","sequence":"additional","affiliation":[{"name":"Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Vaeren","family":"Teresa","sequence":"additional","affiliation":[{"name":"Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Gagas Bangun","family":"Tanata","sequence":"additional","affiliation":[{"name":"Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"320","published-online":{"date-parts":[[2022,9,21]]},"reference":[{"key":"e_1_3_2_1_1_1","unstructured":"Andriani L. Atmadja A. T. SE A. & SINARWATI N. K. (2014). Analysis of the Application of Sak Etap-Based Financial Recording in Micro Small and Medium Enterprises (An Interpretive Study at Peggy Salon). JIMAT (Accounting Student Scientific Journal) Undiksha 2 (1).  Andriani L. Atmadja A. T. SE A. & SINARWATI N. K. (2014). Analysis of the Application of Sak Etap-Based Financial Recording in Micro Small and Medium Enterprises (An Interpretive Study at Peggy Salon). JIMAT (Accounting Student Scientific Journal) Undiksha 2 (1)."},{"key":"e_1_3_2_1_2_1","volume-title":"Basic Determination of MSMES Final Income Tax Rates and Benefits for Entrepreneurs. Accessed from https:\/\/klikpajak.id\/blog\/bayarpajak\/tarif-Income Tax (PPh)-final-MSMEspengusaha\/","author":"Directorate General","year":"2018","unstructured":"Directorate General of Taxation. ( 2018 ). Basic Determination of MSMES Final Income Tax Rates and Benefits for Entrepreneurs. Accessed from https:\/\/klikpajak.id\/blog\/bayarpajak\/tarif-Income Tax (PPh)-final-MSMEspengusaha\/ Directorate General of Taxation. (2018). Basic Determination of MSMES Final Income Tax Rates and Benefits for Entrepreneurs. Accessed from https:\/\/klikpajak.id\/blog\/bayarpajak\/tarif-Income Tax (PPh)-final-MSMEspengusaha\/"},{"key":"e_1_3_2_1_3_1","volume-title":"The Effect of Tax Incentives Income and Excellent Service to Taxpayer Compliance MSMES (Micro, Small, and Intermediate) in Banyuwangi. Essay. Surabaya: University Airlangga","author":"Fatmah","year":"2018","unstructured":"Fatmah . ( 2018 ). The Effect of Tax Incentives Income and Excellent Service to Taxpayer Compliance MSMES (Micro, Small, and Intermediate) in Banyuwangi. Essay. Surabaya: University Airlangga . Fatmah. (2018). The Effect of Tax Incentives Income and Excellent Service to Taxpayer Compliance MSMES (Micro, Small, and Intermediate) in Banyuwangi. Essay. Surabaya: University Airlangga."},{"key":"e_1_3_2_1_4_1","unstructured":"Fauzia M. (2018 July 14). Sri Mulyani Acknowledge MSMES Tax Revenues Still low. Accessed from Kompas.com: https:\/\/amp.kompas.com\/ekonomi\/r ead \/ 2018\/07\/14\/164924926 \/ srimulyani-admit-tax-revenue-still-low  Fauzia M. (2018 July 14). Sri Mulyani Acknowledge MSMES Tax Revenues Still low. Accessed from Kompas.com: https:\/\/amp.kompas.com\/ekonomi\/r ead \/ 2018\/07\/14\/164924926 \/ srimulyani-admit-tax-revenue-still-low"},{"key":"e_1_3_2_1_5_1","volume-title":"Small, Medium (MSMES) and BIG BUSINESS (UB) 2016-","author":"Ministry","year":"2018","unstructured":"Ministry of Cooperatives and Small Business and Intermediate. ( 2018 ). Development of Micro Business Data , Small, Medium (MSMES) and BIG BUSINESS (UB) 2016- 2017. Accessed from http:\/\/www.depkop.go.id\/uploads\/l report \/ 1549946778_MSMES% 202 016-2017% 20rev.pdf Ministry of Cooperatives and Small Business and Intermediate. (2018). Development of Micro Business Data, Small, Medium (MSMES) and BIG BUSINESS (UB) 2016- 2017. Accessed from http:\/\/www.depkop.go.id\/uploads\/l report \/ 1549946778_MSMES% 202 016-2017% 20rev.pdf"},{"key":"e_1_3_2_1_6_1","volume-title":"Reform Public Administration: Theory and Practice. Jakarta: Grasindo","author":"Nasucha C.","year":"2004","unstructured":"Nasucha , C. ( 2004 ). Reform Public Administration: Theory and Practice. Jakarta: Grasindo . Nasucha, C. (2004). Reform Public Administration: Theory and Practice. Jakarta: Grasindo."},{"key":"e_1_3_2_1_7_1","volume-title":"Introduction Taxation Edition 3. Jakarta: Granite","author":"Nurmantu S.","year":"2005","unstructured":"Nurmantu , S. ( 2005 ). Introduction Taxation Edition 3. Jakarta: Granite . Nurmantu, S. (2005). Introduction Taxation Edition 3. Jakarta: Granite."},{"key":"e_1_3_2_1_8_1","volume-title":"Application Analysis Government Regulation Number 46 2013 on Growth","author":"Peptasari A. L.","year":"2015","unstructured":"Peptasari , A. L. ( 2015 ). Application Analysis Government Regulation Number 46 2013 on Growth . Peptasari, A. L. (2015). Application Analysis Government Regulation Number 46 2013 on Growth."},{"key":"e_1_3_2_1_9_1","unstructured":"Taxpayers and Income Tax Receipts Article 4 Paragraph 2 (Case Study at Surakarta Pratama KPP). Essay. Surakarta: University Muhammadiyah Surakarta. Regulation of the Minister of Finance Number 99 \/ PMK.03 \/ 2018 concerning Implementation of Government Regulations Number 23 of 2018 concerning Income Tax on Income from the business received or Obtained by the Taxpayer Have a certain gross circulation. Accessed from https:\/\/www.pajak.go.id\/id\/peratura n-minister of finance-number99pmk032018 Government Regulation Number 23 Year 2018 concerning Income Tax on Income from a Business Received or Obtained Mandatory.  Taxpayers and Income Tax Receipts Article 4 Paragraph 2 (Case Study at Surakarta Pratama KPP). Essay. Surakarta: University Muhammadiyah Surakarta. Regulation of the Minister of Finance Number 99 \/ PMK.03 \/ 2018 concerning Implementation of Government Regulations Number 23 of 2018 concerning Income Tax on Income from the business received or Obtained by the Taxpayer Have a certain gross circulation. Accessed from https:\/\/www.pajak.go.id\/id\/peratura n-minister of finance-number99pmk032018 Government Regulation Number 23 Year 2018 concerning Income Tax on Income from a Business Received or Obtained Mandatory."},{"key":"e_1_3_2_1_10_1","unstructured":"Possessed Taxes Specific Gross. Accessed from https:\/\/www.pajak.go.id\/id\/peratura n-government-number-23-year2018.  Possessed Taxes Specific Gross. Accessed from https:\/\/www.pajak.go.id\/id\/peratura n-government-number-23-year2018."},{"key":"e_1_3_2_1_11_1","unstructured":"Government Regulation Number 46 Year 2013 concerning Income Tax on Income from a Business. Received or Obtained Mandatory Possessed Taxes Specific Gross. Accessed from https:\/\/www.pajak.go.id\/id\/peratura n-government-number-46-year2013.  Government Regulation Number 46 Year 2013 concerning Income Tax on Income from a Business. Received or Obtained Mandatory Possessed Taxes Specific Gross. Accessed from https:\/\/www.pajak.go.id\/id\/peratura n-government-number-46-year2013."},{"key":"e_1_3_2_1_12_1","volume-title":"Effects of Change Mandatory Income Tax Rates Corporate Tax to Rate Corporate Taxpayer Compliance: Case Study of Exporters in the City Sukoharjo 2007-2012). Essay. Yogyakarta: University Gadjah Mada","author":"Putri G. N.","year":"2017","unstructured":"Putri , G. N. ( 2017 ). Effects of Change Mandatory Income Tax Rates Corporate Tax to Rate Corporate Taxpayer Compliance: Case Study of Exporters in the City Sukoharjo 2007-2012). Essay. Yogyakarta: University Gadjah Mada . Putri, G. N. (2017). Effects of Change Mandatory Income Tax Rates Corporate Tax to Rate Corporate Taxpayer Compliance: Case Study of Exporters in the City Sukoharjo 2007-2012). Essay. Yogyakarta: University Gadjah Mada."},{"key":"e_1_3_2_1_13_1","volume-title":"Taxation Indonesia: Concepts and Aspects Formal. Yogyakarta: Graha Science","author":"Rahayu S. K.","year":"2010","unstructured":"Rahayu , S. K. ( 2010 ). Taxation Indonesia: Concepts and Aspects Formal. Yogyakarta: Graha Science . Rahayu, S. K. (2010). Taxation Indonesia: Concepts and Aspects Formal. Yogyakarta: Graha Science."},{"key":"e_1_3_2_1_14_1","volume-title":"Organizational Behavior","author":"Robbins S. P.","year":"2014","unstructured":"Robbins , S. P. , & Judge . T. A. ( 2014 ). Organizational Behavior 16 th Edition. Jakarta : Salemba Empat . Robbins, S. P., & Judge. T. A. (2014). Organizational Behavior 16th Edition. Jakarta: Salemba Empat.","edition":"16"},{"key":"e_1_3_2_1_15_1","volume-title":"Mandatory Compliance Level Small and Micro Business Entity Tax and Post Intermediate Policy","author":"Sari V.","year":"2012","unstructured":"Sari , V. ( 2012 ). Mandatory Compliance Level Small and Micro Business Entity Tax and Post Intermediate Policy . Sari, V. (2012). Mandatory Compliance Level Small and Micro Business Entity Tax and Post Intermediate Policy."},{"key":"e_1_3_2_1_16_1","unstructured":"Income Tax Rate Reduction Facility at KPP Pratama Jakarta Kebayoran Long. Essay. Depok: University Indonesia.  Income Tax Rate Reduction Facility at KPP Pratama Jakarta Kebayoran Long. Essay. Depok: University Indonesia."},{"key":"e_1_3_2_1_17_1","volume-title":"Structural Equation Modeling and Lisrel. Yogyakarta: UGM","author":"Solimun","year":"2002","unstructured":"Solimun . ( 2002 ). Structural Equation Modeling and Lisrel. Yogyakarta: UGM Solimun. (2002). Structural Equation Modeling and Lisrel. Yogyakarta: UGM"},{"key":"e_1_3_2_1_18_1","volume-title":"Tax Planning. Jakarta: Salemba Empat","author":"Suandy E.","year":"2006","unstructured":"Suandy , E. ( 2006 ). Tax Planning. Jakarta: Salemba Empat . Suandy, E. (2006). Tax Planning. Jakarta: Salemba Empat."},{"key":"e_1_3_2_1_19_1","volume-title":"Research methods Quantitative, Qualitative, and R&D. Bandung: Alfabeta","author":"Sugiyono","year":"2018","unstructured":"Sugiyono . ( 2018 ). Research methods Quantitative, Qualitative, and R&D. Bandung: Alfabeta . Sugiyono. (2018). Research methods Quantitative, Qualitative, and R&D. Bandung: Alfabeta."},{"key":"e_1_3_2_1_20_1","unstructured":"Law Number 20 of 2008 about Small and Micro Enterprises Intermediate. Accessed from http:\/\/www.jdih.kemenkeu.go.id\/ful lText \/ 2008 \/ 20Year2008UU.htm.  Law Number 20 of 2008 about Small and Micro Enterprises Intermediate. Accessed from http:\/\/www.jdih.kemenkeu.go.id\/ful lText \/ 2008 \/ 20Year2008UU.htm."},{"key":"e_1_3_2_1_21_1","volume-title":"English-Indonesian Economic Dictionary. Bandung: Mandar Maju","author":"Winardi","year":"2011","unstructured":"Winardi . ( 2011 ). English-Indonesian Economic Dictionary. Bandung: Mandar Maju . Winardi. (2011). English-Indonesian Economic Dictionary. Bandung: Mandar Maju."},{"key":"e_1_3_2_1_22_1","volume-title":"Factors Affecting SME Tax Paying Compliance in Kendal Regency. Accounting Analysis Journal, 3 (3)","author":"Fahluzy S. F.","year":"2014","unstructured":"Fahluzy , S. F. , & Agustina , L. ( 2014 ). Factors Affecting SME Tax Paying Compliance in Kendal Regency. Accounting Analysis Journal, 3 (3) . Fahluzy, S. F., & Agustina, L. (2014). Factors Affecting SME Tax Paying Compliance in Kendal Regency. Accounting Analysis Journal, 3 (3)."},{"key":"e_1_3_2_1_23_1","first-page":"98","volume-title":"Proceedings of the STIAMI Seminar (Vol. 7, No. 2","author":"Kumala R.","year":"2020","unstructured":"Kumala , R. , & Junaidi , A. ( 2020 , July). Business Strategy and Tax Policy Utilization during the COVID-19 Pandemic and the New Normal Era (Case Study of Marketplace UKM Players) . In Proceedings of the STIAMI Seminar (Vol. 7, No. 2 , pp. 98 - 103 ). Kumala, R., & Junaidi, A. (2020, July). Business Strategy and Tax Policy Utilization during the COVID-19 Pandemic and the New Normal Era (Case Study of Marketplace UKM Players). In Proceedings of the STIAMI Seminar (Vol. 7, No. 2, pp. 98-103)."},{"key":"e_1_3_2_1_24_1","volume-title":"Tax Payment Mechanisms and Awareness of Paying Taxes on SME Taxpayer Compliance in Jepara Regency. Accounting Analysis Journal, 3 (4).","author":"Yusro H. W.","year":"2014","unstructured":"Yusro , H. W. , & Kiswanto , K. ( 2014 ). The Influence of Tax Rates , Tax Payment Mechanisms and Awareness of Paying Taxes on SME Taxpayer Compliance in Jepara Regency. Accounting Analysis Journal, 3 (4). Yusro, H. W., & Kiswanto, K. (2014). The Influence of Tax Rates, Tax Payment Mechanisms and Awareness of Paying Taxes on SME Taxpayer Compliance in Jepara Regency. Accounting Analysis Journal, 3 (4)."},{"key":"e_1_3_2_1_25_1","doi-asserted-by":"publisher","DOI":"10.32479\/ijeep.8366"},{"key":"e_1_3_2_1_26_1","volume-title":"The Influence of Information Technology on The Quality of Accounting Information System. ACM International Conference Proceeding Series. Pp.109-115","author":"Meiryani","year":"2018","unstructured":"Meiryani and Azhar Susanto. 2018 . The Influence of Information Technology on The Quality of Accounting Information System. ACM International Conference Proceeding Series. Pp.109-115 . Meiryani and Azhar Susanto. 2018. The Influence of Information Technology on The Quality of Accounting Information System. ACM International Conference Proceeding Series. Pp.109-115."},{"issue":"1","key":"e_1_3_2_1_27_1","first-page":"148","article-title":"The role of information technology in E-Commerce","volume":"8","author":"Winwin Yadiati","year":"2019","unstructured":"Winwin Yadiati & Meiryani. 2019 . The role of information technology in E-Commerce . International Journal of Scientific and Technology Research 8 ( 1 ), pp. 148 - 150 . Winwin Yadiati & Meiryani. 2019. The role of information technology in E-Commerce. International Journal of Scientific and Technology Research 8(1), pp. 148-150.","journal-title":"International Journal of Scientific and Technology Research"}],"event":{"name":"ICIEB 2022: 2022 3rd International Conference on Internet and E-Business","acronym":"ICIEB 2022","location":"Madrid Spain"},"container-title":["2022 3rd International Conference on Internet and E-Business"],"original-title":[],"link":[{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3545897.3545907","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/dl.acm.org\/doi\/pdf\/10.1145\/3545897.3545907","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,6,17]],"date-time":"2025-06-17T18:09:58Z","timestamp":1750183798000},"score":1,"resource":{"primary":{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3545897.3545907"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2022,6,15]]},"references-count":27,"alternative-id":["10.1145\/3545897.3545907","10.1145\/3545897"],"URL":"https:\/\/doi.org\/10.1145\/3545897.3545907","relation":{},"subject":[],"published":{"date-parts":[[2022,6,15]]}}}