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  • 标题:The Urgency Of An Integrated Financial And Tax Reports Application: Viewed From The Awareness And Constraints Of Msmes
  • 本地全文:下载
  • 作者:Nurul Aisyah Rachmawati ; Rizka Ramayanti ; Rudi Setiawan
  • 期刊名称:Webology
  • 印刷版ISSN:1735-188X
  • 出版年度:2022
  • 卷号:19
  • 期号:2
  • 页码:3057-3067
  • 语种:English
  • 出版社:University of Tehran
  • 摘要:This study aims to analyse the effect of awareness among Micro, Small and Medium Enterprises (MSMEs) on the urgency to implement an integrated financial and tax reports application. The study also seeks to analyse the effect of the urgency of implementing an integrated financial and tax reports application on the constraints faced by MSMEs. The study uses primary data obtained via a survey conducted in April–May 2021. Path analysis was used to analyse the data. The results show that MSMEs’ awareness has a positive and significant effect on the urgency of implementing an integrated financial and tax reports application. The study also finds that the urgency of implementing an integrated financial and tax reports application has a negative and significant effect on MSMEs’ constraints.
  • 关键词:Awareness;Constraints;Financial Report;MSMEs;Tax Report
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