Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Riset Manajemen dan Akuntansi
Enjang Setiyawan
Fakultas Ekonomi, Program Studi S1 Akutansi Universitas Setia Budi Surakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH SOSIALISASI, PEMAHAMAN DAN KESADARAN, TERHADAP KEMAUAN MEMBAYAR PAJAK TERKAIT PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 (Studi Kasus Pada Pelaku UMKM di Kota Surakarta) Enjang Setiyawan; Sugiarti Sugiarti; Eko Madyo Sutanto
Riset Manajemen dan Akuntansi Vol 11, No 2 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 2 November 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i2.114

Abstract

This study aims to determine the effect of Socialization, Understanding, and Awareness of Tax Paying Will Regarding PP No. 23 of 2018. The population in this study is the UMKM taxpayers who are registered at the Pratama Surakarta Tax Office (KPP). The research data used primary data obtained by distributing questionnaires to the UMKM compulsory registered at Surakarta Primary Tax Office (KPP) using the purposive sampling method. The analysis technique used in this study uses descriptive statistics, validity, reliability, classic assumption tests, and multiple regression tests. The results showed that the socialization, understanding, and awareness had a positive effect on the willingness to pay taxes related to PP No. 23 of 2018 at the Pratama Tax Office (KPP) Surakarta.
Co-Authors Eko Madyo Sutanto