PENGARUH SOSIALISASI PAJAK, PEMAHAMAN AKUNTANSI, DAN TINGKAT PENDAPATAN TERHADAP KEPATUHAN WAJIB PAJAK SEKTOR UMKM

Dublin Core

Title

Subject

ax incentives, tax knowledge, tax socialization, understanding of accounting, MSME taxpayer compliance.

Description

This study aims to analyze how tax incentives, tax knowledge, tax socialization, accounting understanding, and income levels fulfill their tax obligations. This study uses quantitative data with primary data sources obtained through online questionnaires in the form of Google Forms. The sample in this study used a purposive sampling method with as many as 50 MSME taxpayers located throughout the Special Region of Yogyakarta. Data processing using SPSS. The results of this study indicate that tax incentives, accounting understanding, and income levels have a positive effect on MSME taxpayer tax compliance. Meanwhile, tax knowledge and tax socialization have a negative effect on MSME taxpayer tax compliance.

Creator

Fauzan Zharfan Syah Iskandar, Erlina Herowati

Source

http://jam.stieykpn.ac.id/index.php/jam/issue/view/143

Publisher

STIE YKPN Yogyakarta

Date

Desember 2022

Contributor

Sri Wahyuni

Rights

ISSN 2621-704X (Online) /0853-1269 (Cetak)

Format

PDF

Language

Indonesian

Type

Text

Coverage

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2022

Files

3+Fauzan+Erlina.pdf

Collection

JAM Vol 33 No 3 Desember 2022

Tags

MSME taxpayer compliance,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , tax incentives,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , tax knowledge,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , tax socialization,Repository, Repository Horizon University Indonesia, Repository Universitas Horizon Indonesia, Horizon.ac.id, Horizon University Indonesia, Universitas Horizon Indonesia, HorizonU, Repo Horizon , understanding of accounting

Citation

Fauzan Zharfan Syah Iskandar, Erlina Herowati, “PENGARUH SOSIALISASI PAJAK, PEMAHAMAN AKUNTANSI, DAN TINGKAT PENDAPATAN TERHADAP KEPATUHAN WAJIB PAJAK SEKTOR UMKM,” Repository Horizon University Indonesia, accessed March 12, 2025, https://repository.horizon.ac.id/items/show/5770.