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All Journal Amnesty: Jurnal Riset Perpajakan
Habu, Rofina Ernesta
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Economics, Econometrics & Finance

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PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PSAK EMKM DAN RELAKSASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU USAHA MIKRO KECIL MENENGAH DI KOTA YOGYAKARTA Habu, Rofina Ernesta; Ayem, Sri; Kusuma, Dewi
Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6332

Abstract

This study aims to test whether taxpayer awareness, understanding of Understanding Financial Accounting Standards of Small and Medium Micro Eentitas and tax relaxation to the compliance of small and medium micro enterprises taxpayers. The population in this study is Small and Medium Micro Enterprises in Yogyakarta. Sampling techniques in this study use convenience sampling. Data collection is done by disseminating questionnaires in the form of google form through whatsap application to respondents. The number of questionnaires processed as many as 62 questionnaires, from google form. The data was analyzed using multiple linear regression analysis.  The results of this study show that taxpayer awareness and tax relaxation have a positive and significant effect on taxpayer compliance. Meanwhile, understanding the Understanding of Financial Accounting Standards of Small and Medium Micro Eentitas negatively affects taxpayer compliance.
Co-Authors Dewi Kusuma Sri Ayem