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
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File:application/pdf
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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
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institution Sekolah Tinggi Ilmu Ekonomi AAS Surakarta
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