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Journal : Jurnal Widya

PENGARUHLPEMAHAMANHPERPAJAKANYDAN SANKSILPAJAK TERHADAPOKEPATUHANIWAJIBHPAJAKTUMKM KPPIPRATAMA BANDA ACEH Juwita, Ratna; Siregar, Ratih Anggraini
JURNAL WIDYA Vol. 5 No. 1 (2024): Jurnal Widya, April 2024
Publisher : Akademi Manajemen Informatika dan Komputer Widya Loka Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.234

Abstract

Taxpayer complianceois taxpayeroactions to comply with tax regulations inlaccordance withiapplicable taxilaw. This researchoaims toiunderstand andlanalyze theleffect oflUnderstanding Taxation and TaxySanctions onlTaxpayer Complianceiat KPP Pratama Banda Aceh inz2018-2022. Dataicollection methodsiare usingiquestionnaires, interviewsland literatureistudy. Theidata used inithis research is primaryidata collectedithrough aiquestionnaire, surveyiand secondaryidata obtainedifrom KPP Pratama Banda Aceh, namelyidata for 2018-2022, namelyitheitotalinumberiof UMKM taxpayersiwho reportiSPT and UMKMitaxpayers whoido notireport SPT, whileitheisample in thisistudyiamounted to 50itaxpayers. Theiresults ofithe analysisishow thatiunderstanding has a significantlinfluence onitaxpayer complianceiand taxisanctions have a significantiinfluence on taxpayerlcompliance. Thisoresearch indicatesithat dimultaneouslyiunderstanding of taxationiand taxisanctions affectitaxpayer compliance. Theiimplication of thislresearch is thatlit is hopedlthat peoplelas personalltaxpayers andicorporate taxpayersican understandithe importance of paying taxesiand are ableito payitaxes inlorder to increaseltax revenues. In addition, so thatltaxpayers caniavoid taxisanctions thatlwill beiimposed ifltaxpayers violateitaxirules.
Co-Authors A’yuni, Qurrotu Abdillah, Arif Taufiq Dani Ahmad Syazili Ai Rohayani Aini, Nuril Iftakhul Al Farobi, Robbach Najih Alfianur Alfianur Algafari Bakti Manggara Algafari Bakti Manggara AlQusyairi, Nurhadi Amin, Daniel Shen Alberto Andi Daniah Pahrany Angelica, Yohana Claudia Anita, Wan Anjaniputri, Catur Anto, Agus Aprianti, Sely Aprilia, Ajeng Rachma Aprilia, Sherfina Indah Aprina, Melia Aqila, Tiara Syahrani Aries C. Trilaksana, Aries C. Aristi, Tiffany Atia Atma Hayat Ayuzmal, Nandia Aziz Wahab, Abd. Besral . Bintang Khoirunnisa Antawina Budhi Santosa, Eka Cahyani, Rera Pradita Cahyono, Budi Tri Chayara, Almira Syaqila Mayndie Darmawati Darmawati Delfitra, Okta Delianti , Nosi Delianti, Nosi Desti Puswati Devita, Yeni Dewanti, Angel Khoirun Nisa Dewiyuliana, Dewiyuliana Dharmayati Utoyo Lubis Diva, Dhea Amalia Putri Edi Purwanto Eliza Fitria Elizabeth, Sri Megawati Endang Wahyuni Eriko Mandala Haji Putra Fadhly, Zuhrizal Fadmasari, Alfrida Parma Fahniati, Raden Ayu Fatin, Adhwa Dhawiya Fatma Sukmawati, Fatma Fatmala, Winda Febriani, Alda Fentia, Lia Fitriana, Anita Noni Gandaninata Yushan, Shina Megaputri Gunawan, Pristiko Habibullah, Danda Ash Shaka Hafidz, Abdullah Syamil Hanafi Hafsah Hafsah Hairuniska, Nuriski Hakim, Muhammad halifah, elka Hamni, Septiani Dewi Happy Yulia Hartaty, Neti Hatima, Husnul Hendra, Maijoni Husna Hidayati Husni, Nurul Idawati Indianik Aminah Islami Zalni, Rummy Isnaini, Isnaini Istiqomah, Aisyah Shabrina Ivonne Hafidlatil Kiromi, Ivonne Hafidlatil Juni J. Nugroho, Juni J. Karury, Anindyah Sutra Kusumah, Adam Darma Lathifah, Listy Nailah Mahdiyyatul Layta Dinira Lestari, Rahmadhani Fuji Lini Ingriyani, Lini M. Alfian Mizar Makmur Makmur Makmuri Makmuri Manurung, Nursania Mardianti, Riska Maris, Anis Wahyu Intan Megawati - Melani MS, Ela Mia Andika Sari, Mia Andika Mokh Sholihul Hadi Mufida, Amelia Mazidatul Muhammad Firdaus Mutiah Nanda, Hanjar Ikrima Nasution, Siti Hardiani Nisa’, Fauziah Wardatun Nita, Yureya Noor Hikmah, Noor Norman Yoshi Haryono Nulhakim, Lukman NUR AINI, ANNISA NUR FADILAH Nurhayaty Natsir, Nurhayaty Oktaviani, Yoneta P., Sri Megawati Elizabeth Parwono, Eka Andryanna Pertiwi , Eri Riana Pertiwi, Eri Riana Pondani, Ilham Pradiasty, Dwi Ayu Purwantyastuti Purwantyastuti Putri , Suraya Putri, Suraya Rahel, Herlina Kristin Rahmi, Hanif Nabila Rasit, Rahmi realita, Shandri Relly Prihatin Ridhani, Jovita Rina Sartika Rizkia , Mira Rosari, Gisella Merischa Roswati, Roswati Rulen, Betty Nia Sabar Warsini safitri, Hoesli Sakdah, Nailus Salsabila, Salsabila Santosa, Eka Budhi Santosa, Eka Budho Santoso, Dewi Fortuna Sari, Diah Novita Sari, Dian Layung Satini, Ria Sella, Martha Seprina, Zurni Shandy Bagas Syahputra Shofa, Ghafira Ghaitsa Sibero, Jitasari Tarigan Siregar, Ratih Anggraini Siti Zulaikhah Soamole, Amrin Sri Megawati Sudijanto Kamso Suharti Suklimah Ratih Sukmawati , Fatma Sumarno . Suparmi Suparmi Suparmi SUROYO, RAZIA BEGUM Suryalena " Susanto, Jenny Syafitri, Adelia Syafrina Syahdatunnisa, Anis Amalia Syamsul Hadi Syauqi, Muhammad Farhan Tata Sutabri Tian Abdul Aziz Tri Cahyono, Budi Trisnaningsih, Sari Tsabitah, Hanan Utami P, Lilis Verawaty Fitrinelda Silaban Veronia, Veronia Vinanda, Vinanda Wahyu, Antonius Wahyuni S. Dwiandhany, Wahyuni S. Wardani, Zakiatul Widi, Anugerah Widyansyah, Aliffiani Wiwik Handayani Yani, Sri YENNY YENNY Yulita, Emi Yull Kurnia Robbi Zahra, Shakila Aliya Zalni, Rummy Islami Zulfikar, Robi