PENGARUH SOSIALISASI PERPAJAKAN, SANKSI PERPAJAKAN, DAN SISTEM LAYANAN ONLINE TERHADAP KEPATUHAN WAJIB PAJAK UMKM

Dublin Core

Title

PENGARUH SOSIALISASI PERPAJAKAN, SANKSI PERPAJAKAN, DAN SISTEM LAYANAN ONLINE TERHADAP KEPATUHAN WAJIB PAJAK UMKM

Subject

socialization, sanctions, online services, taxation, micro, small and medium enterprises

Description

This research aims to determine the effect of tax socialization, tax sanctions, and online service systems towards taxpayer compliance of Micro, Small, and Medium Enterprises registered in KP2KP Magetan. The study method used in this paper is a quantitative method. Data collection uses primary data with a questionnaire to taxpayers of Micro, Small and Medium Enterprises in Magetan Regency. The sampling method uses probability sampling with random sampling techniques. Total samples collected are 98 respondents. Hypothesis testing in this study
is multiple linear regression analysis using the SPSS
program version 20. As the results, this study showed that the tax socialization variables, tax sanctions, and online service systems proved to have a positive and significant effect towards taxpayer compliance of Micro, Small, and Medium Enterprises with the value of each sig being 0,048; 0,000 and 0,03.

Creator

Dian Rodearni, Nursiam

Source

http://jam.stieykpn.ac.id/index.php/jam/issue/view/138

Publisher

STIE YKPN Yogyakarta

Date

Agustus 2021

Contributor

Sri Wahyuni

Rights

P ISSN 2621-7031
E ISSN 2621-704X

Format

PDF

Language

Indonesian

Type

Text

Coverage

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2021

Files

Tags

,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , ,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , ,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , ,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , ,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon ,

Citation

Dian Rodearni, Nursiam, “PENGARUH SOSIALISASI PERPAJAKAN, SANKSI PERPAJAKAN, DAN SISTEM LAYANAN ONLINE TERHADAP KEPATUHAN WAJIB PAJAK UMKM,” Repository Horizon University Indonesia, accessed October 31, 2025, https://repository.horizon.ac.id/items/show/5707.