ANALYSIS OF TAX KNOWLEDGE, TAX SANCTIONS AND SYSTEM MODERNIZATION ON MSME TAXPAYER COMPLIANCE
(Case Study on SMEs in the Karanganyar Region)

ANALYSIS OF TAX KNOWLEDGE, TAX SANCTIONS AND SYSTEM MODERNIZATION ON MSME TAXPAYER COMPLIANCE
(Case Study on SMEs in the Karanganyar Region)

Compliance, Taxpayers, MSMEs

This study's goal is to evaluate the level of compliance among Karanganyar's MSME taxpayers utilizing factors like tax knowledge, tax penalties, and system modernisation. There are 19,355 participants in the study. Technically speaking, this study included numerous linear regression analysis models with random sampling. Research findings have an impact on how MSME taxpayers in Karanganyar City comply with the law, while tax penalties also have an impact. In this study, suggestions are made for: KPP Pratama Karanganyar is intended to be able to assess and enhance upcoming services and policies, particularly those that pertain to taxpayers, through more various variations. Additionally, it is anticipated that science will advance by using more precise research techniques.

Cincin Ayu Wulandari1, Yuwita Ariessa Pravasanti2, Sri Laksmi Pardanawati3

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2023

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