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All Journal Jurnal Pendidikan Akuntansi Indonesia Al-Jabar : Jurnal Pendidikan Matematika Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini REiD (Research and Evaluation in Education) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Koridor RELEVAN : Jurnal Riset Akuntansi Jurnal Edukasi Ekonomi UPGRADE: Jurnal Pendidikan Teknologi Informasi Jurnal Riset dan Penalaran Mahasiswa
Nurrahman, Arief
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : RELEVAN : Jurnal Riset Akuntansi

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PENGARUH PENGETAHUAN PERPAJAKAN, PEMANFAATAN TEKNOLOGI INFORMASI, SANKSI PAJAK, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK Nugraha, R. Andro Zylio; Nurrahman, Arief; Saputri, Agatha; Achmadi, Caesar Rosyad
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.6667

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are very important pillars in the economy in Indonesia. MSMEs play a very important role in Tax revenue which is the main source of state revenue which has a very large and reliable role for the development of the country, especially in Indonesia. This study uses a quantitative research approach and aims to estimate and test the effect of taxation knowledge, information technology utilisation, tax penalties, and education level on MSME taxpayer compliance in the Special Region of Yogyakarta. Respondents in this study are MSME owners in the Special Region of Yogyakarta (DIY) whose businesses are still actively operating until the research time. The majority of respondents in this study are business actors in the food and beverage sector. The number of questionnaires collected was 183. The sampling technique used in this study was purposive sampling. Data analysis in this study was carried out quantitatively, using smartpls management tools which represented the results and research hypotheses. Based on the test results and discussion carried out, conclusions can be drawn, namely: knowledge of tax regulations (X1), utilisation of information technology (X2), implementation of tax sanctions (X3) and level of education (X4) have an influence on the compliance of MSME taxpayers in the Special Region of Yogyakarta
Co-Authors Abdul Rahim Affriliani, Hilda Evan Agatha Saputri Agustiananda, Putu Ayu P Amat Jaedun Ani Widayati Arif Rahman Hakim Budiman, Hanif Caesar Rosyad Achmadi Cahyani, Meita Dwi Deviyanti, Winda Dwi Eka Ary Wibawa Febriana, Annisa Nur Harfiansyah Makarim, Muhammad Hendrantya, Eka Adi Joni Iskandar, Joni Maimun Sholeh Muhammad Harfiansyah Makarim Murti Sagoro, Endra Nurfatmawati, Lisa Owen, Meutia Sulistyowati Pramita, Anggun Widya Pratiwi, Dwi Setyo Putri, Brillianti Almalika Kartika R. Andro Zylio Nugraha Rizbudiani, Adilla Desy Rizky Bintang Setiawan Rosyad Achmadi, Caesar Sukirno Sukirno Syahputra, Muhammad Afif Widyaningrum, Afifah Zylio Nugraha, R. Andro