Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak UMKM
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Alexandra, Jessica Natalia
Subject
657.46 - TAX ACCOUNTING
Datestamp
2023-05-12 10:06:28
Abstract :
This study aims to determine whether there is influence of tax knowledge, tax sanctions, tax socialization, and taxpayer awareness of MSME taxpayer compliance. The population used in this study were cracker business owners who are members of the Tlasih Village Association, Reinforcement, Sidoarjo, with a total of 70 taxpaying MSMEs. The sample in this study were 60 cracker SMEs in Tlasih Village. Data collection techniques and samples using sampling jenuh techniques. The data analysis method used in this study uses multiple linear regression analysis using the SPSS 24 program. The results of this study indicate that tax sanctions have an effect on MSME taxpayer compliance. While the variables of tax knowledge, tax socialization, and taxpayer awareness have no effect on MSME taxpayer compliance.
This study aims to determine whether there is influence of tax knowledge, tax sanctions, tax socialization, and taxpayer awareness of MSME taxpayer compliance. The population used in this study were cracker business owners who are members of the Tlasih Village Association, Reinforcement, Sidoarjo, with a total of 70 taxpaying MSMEs. The sample in this study were 60 cracker SMEs in Tlasih Village. Data collection techniques and samples using sampling jenuh techniques. The data analysis method used in this study uses multiple linear regression analysis using the SPSS 24 program. The results of this study indicate that tax sanctions have an effect on MSME taxpayer compliance. While the variables of tax knowledge, tax socialization, and taxpayer awareness have no effect on MSME taxpayer compliance.
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