Pengaruh pengetahuan pajak, kesadaran pajak dan tarif pajak terhadap kepatuhan pajak wajib Pajak UKM Kota Jambi

Mansur, Fitrini and Maiyarni, Reka and Prasetyo, Eko and Hernando, Riski (2022) Pengaruh pengetahuan pajak, kesadaran pajak dan tarif pajak terhadap kepatuhan pajak wajib Pajak UKM Kota Jambi. e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah, 11 (1). pp. 69-82. ISSN 2303-1255 (online)

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Abstract

Abstract This study aims to determine the compliance of taxpayers with their obligations to pay taxes. The theoretical concepts tested are tax knowledge, tax awareness, and tax compliance rates. Data was collected through questionnaires on 100 small and medium-sized businesses in the printing and screen printing sector. Multiple regression analysis was used to test the hypothesis. The results showed that tax knowledge, tax awareness, and tax rates positively affected taxpayer compliance. This research can assist the government in determining the policies needed to improve tax compliance. These results indicate that the government needs to increase tax awareness and attention to tax rates to improve tax compliance in fulfilling its tax obligations. Keywords: tax compliance; tax awareness; tax knowledge; tax rate

Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: Hernando
Date Deposited: 11 May 2022 05:18
Last Modified: 11 May 2022 05:18
URI: https://repository.unja.ac.id/id/eprint/33331

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