The Effect of Tax Compliance, Government Regulations, and Access To Licensing on The Sustainability of Telukjambe Timur MSMEs
DOI:
https://doi.org/10.32832/neraca.v21i2.24861Kata Kunci:
MSMEs, Tax Compliance, Government Regulations, Access to Licensing, Sustainability of MSMEAbstrak
Micro, small and medium-sized enterprises (MSMEs) contribute 61 per cent to gross domestic product (GDP), equivalent to 9,580 trillion. This study aims to understand and measure the impact of tax compliance, government regulations and access to licensing on the sustainability of MSMEs in the Telukjambe Timur sub-district. This study employs a research method based on a quantitative approach. The population for this study comprised 3,007 MSMEs, with a sample of 100 MSMEs in Telukjambe Timur Sub-district. The results of the significance test provide evidence that government regulations and access to licensing influence the sustainability of MSMEs in Telukjambe Timur Sub-district. However, tax compliance does not have a direct impact on the sustainability of MSMEs. Future research could expand the study population and sample size to include other contextual factors affecting the sustainability of MSMEs and explore additional variables, such as technological innovation, to provide a more comprehensive understanding of MSME sustainability in the Telukjambe Timur sub-district.
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