Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Lutfiyanah
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Faktor-Faktor Yang Mempengaruhi Kepatuhan Membayar Pajak UMKM di Kabupaten Pekalongan Lutfiyanah; Furqon, Imahda Khori
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.213 KB) | DOI: 10.32670/fairvalue.v3i2.271

Abstract

This research has aimed to analyze the influence of good perception in the effectiveness of tax system, knowledge and comprehension about tax’ s obligation, and the trust of law system andadministration about loyalty in the UMKM tax payment in Pekalongan Regency. The population inthis research is UMKM tax obligatory in the category of an individual which has free traderegistered in tax office. Sampling methode in this research with accidental sampling there are 100respondent. The results of this research shows that the good perception of the effectiveness of taxsystem, knowledge and comprehension about tax’ s obligation partially influenced in the loyalty ofUMKM tax payment in Pekalongan Regency, while the level of trust in law system andadministration has no influence partially to the loyalty of UMKM tax payment in PekalonganRegency. The tax office to intensively socialize the government rule No. 46/2013 to the societyespecially the owner of UMKM to encourage the owner of UMKM to pay their tax
Co-Authors Furqon, Imahda Khori