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Ni Luh Gede Santhi Kartikasari
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Pengetahuan Perpajakan, Sanksi Pajak Kesadaran Wajib Pajak dan Kepatuhan WPOP Sektor UMKM Ni Luh Gede Santhi Kartikasari; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 31 No 4 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i04.p10

Abstract

The purpose of this study was to examine the effect of tax knowledge, tax sanctions, and awareness of taxpayers on MSME sector taxpayer compliance. A total of 98 individual taxpayers of the MSME sector were selected as respondents using the Slovin formula. The sampling method in this study is accidental sampling and the data analysis technique of this study uses multiple linear regression analysis. The results of this study indicate that tax knowledge, tax sanctions and awareness of taxpayers have a positive effect on tax compliance of SMEs. Keywords: Time Budget Pressure; Pressure Management; Locus of Control; Dysfunctional Behavior; Auditor Performance.
Co-Authors I Ketut Yadnyana