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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Pendidikan Ekonomi (JUPE) Journal of Accounting and Investment AKUNTANSI DEWANTARA Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Abdimas Dewantara Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi FINANCIAL : JURNAL AKUNTANSI Jurnal GeoEkonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Equity: Jurnal Ekonomi Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI Indonesian Journal of Devotion and Empowerment (IJDE) Amnesty: Jurnal Riset Perpajakan
Suyanto .
Universitas Sarjanawiyata Tamansiswa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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TINGKAT PENGETAHUAN PERPAJAKAN, KEPATUHAN DAN KETEGASAN SANKSI PERPAJAKAN TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN Remigius Jon Nalik; Suyanto Suyanto; Andri Wakista Aji
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.v4i2.6331

Abstract

This study aims to prove the effect of the level of tax knowledge, tax compliance and the firmness of tax sanctions on the fulfillment of the tax obligations of MSME entrepreneurs in the city of Yogyakarta. This study uses a quantitative descriptive method with primary data using a questionnaire. This study took a sample of 75 individual taxpayers who have SMEs in Yogyakarta City. The sampling technique used was random sampling. Data was collected by distributing questionnaires directly to respondents. The number of questionnaires that were processed were 75 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that the level of tax knowledge, tax compliance and the firmness of tax sanctions have a positive effect on fulfilling the tax obligations of MSME entrepreneurs in the city of Yogyakarta
Co-Authors Ananda Anggun Safara A. Rachmat Andri Setiawan Andri Wakista Aji Anur Alfitriani Bernadetta Diansepti Maharani Chintya N Bilang Doddy Setiawan Elysabet Sugiharti Enggar Kartika Cahyaning Feri Irawa Fuadhillah Kirana Putri Fuadhillah Putri Hani Alfiani Indrian Supheni Intan Wulandari Lyna Latifah Nala Tri Kusuma Nur Anita Chandra Putry Pasca Putri Lopian Ayu Intansari Ratnaningrum Ratnaningrum Remigius Jon Nalik Reni Listyawati Rfanurhidayati Roy Frananda Saragih Sari Apriliyana Siska Damayanti Sri Ayem Supeni Endahjati Teguh Erawati Tiyas Puji Utami Tri Astuti Tri Wahyuni Umi Amilatur Risqi Uum Helmina Chaerunisak Y. Anni Aryani Yhoga Heru Pratama