PENGARUH PERSEPSI TENTANG PENGETAHUAN, PERATURAN, DAN MANFAAT PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA KPP PRATAMA SURAKARTA
Main Authors: | Wiyati, Sari, Wahyuningsih, Endang Masitoh, Wijayanti, Anita |
---|---|
Format: | Article info application/pdf eJournal |
Bahasa: | eng |
Terbitan: |
STIE AAS Surakarta
, 2019
|
Online Access: |
https://jurnal.stie-aas.ac.id/index.php/jie/article/view/477 https://jurnal.stie-aas.ac.id/index.php/jie/article/view/477/263 |
ctrlnum |
article-477 |
---|---|
fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH PERSEPSI TENTANG PENGETAHUAN, PERATURAN, DAN MANFAAT PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA KPP PRATAMA SURAKARTA</title><creator>Wiyati, Sari</creator><creator>Wahyuningsih, Endang Masitoh</creator><creator>Wijayanti, Anita</creator><description lang="en-US">This study aims to determine whether there is a partial influence on knowledge of taxation, tax regulations and tax benefits. The sampling technique in this study used simple rondom sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in KPP Pratama Surakarta while the tax benefits did not affect MSME taxpayer compliance in KPP Pratama Surakarta.
Keywords: Tax compliance, tax knowledge, tax benefits and tax complianc</description><publisher lang="en-US">STIE AAS Surakarta</publisher><contributor lang="en-US"/><date>2019-03-21</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://jurnal.stie-aas.ac.id/index.php/jie/article/view/477</identifier><identifier>10.29040/jie.v3i01.477</identifier><source lang="en-US">JURNAL ILMIAH EDUNOMIKA; Vol 3, No 01 (2019): EDUNOMIKA, Vol. 03, No. 01, Februari 2019</source><source>2598-1153</source><source>2598-1153</source><language>eng</language><relation>https://jurnal.stie-aas.ac.id/index.php/jie/article/view/477/263</relation><rights lang="en-US">Copyright (c) 2019 JURNAL ILMIAH EDUNOMIKA</rights><recordID>article-477</recordID></dc>
|
language |
eng |
format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal |
author |
Wiyati, Sari Wahyuningsih, Endang Masitoh Wijayanti, Anita |
title |
PENGARUH PERSEPSI TENTANG PENGETAHUAN, PERATURAN, DAN MANFAAT PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA KPP PRATAMA SURAKARTA |
publisher |
STIE AAS Surakarta |
publishDate |
2019 |
url |
https://jurnal.stie-aas.ac.id/index.php/jie/article/view/477 https://jurnal.stie-aas.ac.id/index.php/jie/article/view/477/263 |
contents |
This study aims to determine whether there is a partial influence on knowledge of taxation, tax regulations and tax benefits. The sampling technique in this study used simple rondom sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in KPP Pratama Surakarta while the tax benefits did not affect MSME taxpayer compliance in KPP Pratama Surakarta.
Keywords: Tax compliance, tax knowledge, tax benefits and tax complianc |
id |
IOS13391.article-477 |
institution |
Sekolah Tinggi Ilmu Ekonomi AAS Surakarta |
institution_id |
1355 |
institution_type |
library:university library |
library |
Perpustakaan AAS |
library_id |
1170 |
collection |
Budimas : Jurnal Pengabdian Masyarakat |
repository_id |
13391 |
subject_area |
Jurnal Pengabdian Masyarakat budimas |
city |
SUKOHARJO |
province |
JAWA TENGAH |
shared_to_ipusnas_str |
1 |
repoId |
IOS13391 |
first_indexed |
2020-03-20T07:38:00Z |
last_indexed |
2020-03-20T07:38:00Z |
recordtype |
dc |
_version_ |
1686668660750417920 |
score |
17.605686 |