Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Students´ Journal of Accounting and Banking
Khiyang Mudayanto, 14.05.52.0209
Students' Journal of Accounting and Banking
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM (Studi Kasus UMKM di Kabupaten Demak) Khiyang Mudayanto, 14.05.52.0209; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine empirically the influence of knowledge and understanding of tax laws, service tax officers, tax sanctions, and level of trust in the system of government and law on compliance of tax payers compliance SMEs. The population in this study is the UMKM taxpayers in Demak City as much 110 SMEs locatedin 5 Districts, Demak Kota District, Karang Anyar District, Karang Tengah District, Mijen District and Sayung District. The method used is Convenience Sampling method.The result of this research is service of tax apparatus have positive effect to tax payer compliance of SMEs. Knowledge and understanding of tax laws, service tax officers, taxsanctions, and level of trust in the system of government and law have no effect the compulsory compliance of SMEs.
Co-Authors Djoko Wahyudi