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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Nurma Risa
FE Unisma Bekasi
Economics, Econometrics & Finance

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Pengaruh Penerapan PP Nomor 23 Tahun 2018 dan Modernisasi Perpajakan Serta Tingkat Kepatuhan Wajib Pajak UMKM di Kota Bekasi Nurma Risa; Mayta Rizky Puspita Sari
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i1.2430

Abstract

This study aims to determine the effect of the implementation of PP. 23 in 2018 and tax modernization system on Taxpayer Compliance. This research is a quantitative descriptive study. This research is use questionnaire to collect data and one hundred SME (Small Medium Enterprises) taxpayers in Bekasi as respondent. PLS (Partial Least Square) analysis technique is use for data analysis technique. The results showed that the implementation of PP No. 23 in 2018 and Tax Modernization have a positive and significant effect to Taxpayer Compliance. Future research is expected expand the scope of research and add to other variables and factors.
Pengaruh Penerapan Insentif Pajak, Tax Literacy Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Nurma Risa; Ghahara Diandra Bilqis; Neneng Lasmita Susanti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.5842

Abstract

This study aims to determine the effect of Tax Incentives, Tax Literacy and Tax Sanctions on MSME Taxpayer Compliance in the Bekasi City area. The number of samples used in this study were 118 respondents. The sample in this study used an accidental sampling technique which was carried out using a questionnaire distributed to respondents via google form. The results of the study found that tax literacy had a positive effect on MSME taxpayer compliance, while tax incentives and tax sanctions had no effect on MSME taxpayer compliance.
Co-Authors Ghahara Diandra Bilqis Mayta Rizky Puspita Sari Neneng Lasmita Susanti