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Uncertain Supply Chain Management

ISSN 2291-6830 (Online) - ISSN 2291-6822 (Print)
Quarterly Publication
Volume 12 Issue 2 pp. 659-668 , 2024

Optimizing state revenue through government-driven supply chain efficiency and fair corporate taxation practices Pages 659-668 Right click to download the paper Download PDF

Authors: Abdul Kharis Al Masyhari, Wulan Suci Rachmadani, Yeni Priatnasari, Basrowi Basrowi

DOI: 10.5267/j.uscm.2024.1.018

Keywords: Smooth supply chain, Fairness of the tax system, State tax revenues, Corporate taxpayer compliance

Abstract: This research tries to analyze the explicit and implicit impact of the smooth supply chain and fairness of the tax system on corporate taxpayer compliance and its implications for state tax revenues. This research uses quantitative methods, using random sampling techniques, and obtained a sample of 100 respondents consisting of various MSMEs registered with the Ministry of Cooperatives and SMEs in 2023 who are taxpayers in South Jakarta City, DKI Jakarta Province, Indonesia. The data obtained from the surveys was utilized in Structural Equation Modelling with Partial Least Squares (SEM-PLS) for additional analysis. Research results and data analysis show that tax system equity has a direct and significant impact on corporate taxpayer compliance; tax system fairness directly has no and minimal impact on state tax revenues; and corporate taxpayer compliance directly and significantly impacts state tax revenues. A smooth supply chain has a direct and substantial impact on corporate taxpayer compliance. Furthermore, a smooth supply chain has a direct and substantial influence on state tax collections. A seamless supply chain and state tax revenues are largely mediated by corporate taxpayer compliance, which has a substantial impact on both. Furthermore, the relationship between the fairness of the tax system and state tax collections in MSMEs in South Jakarta City is totally mediated by corporate taxpayer compliance.

How to cite this paper
Masyhari, A., Rachmadani, W., Priatnasari, Y & Basrowi, B. (2024). Optimizing state revenue through government-driven supply chain efficiency and fair corporate taxation practices.Uncertain Supply Chain Management, 12(2), 659-668.

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Journal: Uncertain Supply Chain Management | Year: 2024 | Volume: 12 | Issue: 2 | Views: 1021 | Reviews: 0

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