Dosen Pembimbing: | Abstrak: This study aims to analyze the influence of tax socialization, tax understan..."> Dosen Pembimbing: | Abstrak: This study aims to analyze the influence of tax socialization, tax understan..."/>
Image of Pengaruh Sosialisasi, Pemahaman Perpajakan, Dan Tarif Pajak PP No. 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak UMKM Pada KPP Pratama Tigaraksa Tahun 2023
Bookmark Share

Text

Pengaruh Sosialisasi, Pemahaman Perpajakan, Dan Tarif Pajak PP No. 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak UMKM Pada KPP Pratama Tigaraksa Tahun 2023

Dosen Pembimbing: | Abstrak: This study aims to analyze the influence of tax socialization, tax understanding, and the tax rate under Gove ment Regulation No. 23 of 2018 on MSME taxpayer compliance at KPP Pratama Tigaraksa in 2023. The study is motivated by the persistently low tax compliance rate among MSME actors. A quantitative research method was employed using a survey approach, with data collected from 100 respondents and analyzed through multiple linear regression. The results show that tax socialization and tax understanding have a positive and significant effect on MSME taxpayer compliance, while the tax rate does not have a significant effect. Simultaneously, the three independent variables influence taxpayer compliance with a coefficient of determination of 76.7%. These findings highlight the importance of enhancing tax socialization and understanding to improve tax compliance in the MSME sector.

Availability
#
Location name is not set Location name is not set
J250018
Available
Detail Information
Series Title
-
Call Number
JRN DOS 2025
Publisher
Jakarta : .,
Collation
-
Language
ISBN/ISSN
-
Classification
Jurnal
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Tax Socialization, Tax Understanding, Tax Rate, Ta
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

File Attachment
No Data
Comments
You must be logged in to post a comment