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All Journal JURNAL EKONOMI Karimah Tauhid Jurnal Bisnis dan Kewirausahaan
Anggraeni, Rahayu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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DETERMINAN KEPATUHAN WAJIB PAJAK UMKM CILACAP Rahman, Kristanti; Anggraeni, Rahayu
JURNAL EKONOMI Vol. 14 No. 2 (2024): Jurnal Ekonomi - Agustus 2024
Publisher : JURNAL EKONOMI

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Abstract

This study aims to examine the effect of tax awareness (X1), tax sanctions (X2), fiscal attitudes (X3) on taxpayer compliance (Y) in Cilacap UMKM. The sampling technique in this study used non-probability sampling with a sample of 64 respondents. The data collection technique was carried out by distributing questionnaires via Google Forms. The analysis prerequisite tests include normality, linearity, multicollinearity, and heteroscedasticity tests. Data analysis techniques using multiple linear regression. Statistical tests through the T test, R square (R2), and classical assumption tests. Research results: (1) tax awareness affects taxpayer compliance (2) tax sanctions affect taxpayer compliance (3) the attitude of the tax authorities has no effect on mandatory compliance.
Co-Authors Agustin, Paulina Didin Syamsudin Khaerunisa Kristanto, Eri Megan Asri Humaira Nisfisana, Nur Nurharirah, Siti Oktavianti , Dinda Mega Putri Qurrota’ainy, Farhany Zahra Rahman, Kristanti Rusi Rusmiati Aliyyah Siti Fauziah Utami, Annisa Tianika Wiworo Retnadi Rias Hayu, Wiworo Retnadi Rias