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All Journal e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Martabe : Jurnal Pengabdian Kepada Masyarakat J-MACC : Journal of Management and Accounting JURNAL RISET AKUNTANSI JAMBI FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Journal of Contemporary Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Bina Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Ar-Ribh Studium: Jurnal Pengabdian Kepada Masyarakat Media Riset Akuntansi Auditing & Informasi JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) International Journal of Business and Applied Economics (IJBAE) Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research International Journal of Multidisciplinary Approach Research and Science Accounting Studies and Tax Journal Journal of Management, Economic, and Financial International Journal of Economics, Business and Innovation Research Greenation International Journal of Economics and Accounting Journal of Global Economic Research Jurnal Cakrawala Akuntansi
Fitrini Mansur
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Journal : Jurnal Paradigma Ekonomika

 1 
The effect of tax training and tax understanding on tax compliance Fitrini Mansur; Eko Prasetyo; Aulia Beatrice Brilliant; Riski Hernando
Jurnal Paradigma Ekonomika Vol. 16 No. 4 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i4.14301

Abstract

This study aims to examine the effect of tax training on MSME taxpayer compliance in the city of Jambi. Then, this study also examines the effect of tax knowledge on the compliance of MSME taxpayers in Jambi City. This study uses a moderating variable of tax sanctions on the relationship between tax training and tax knowledge on taxpayer compliance. The population and sample in this study used compulsory taxation for MSMEs in Jambi City, with the data collected utilizing a questionnaire. The results of this study show that tax training affects SME taxpayer compliance and tax knowledge also affects the compliance of MSME taxpayers, and tax sanctions can moderate the relationship between tax training and tax knowledge on MSME taxpayer compliance in Jambi City. Keywords: Tax Compliance, Tax Training, Tax Understanding, Tax Sanction
Co-Authors - Afrizal . Rafniati Abd Aziz, Marwa Achmad Hizazi Akbar Syariz, Ali Al-Idris, Mohamad Yudha Alan Pratama Aldafi Salsabilah Alfala, Miftakul Khoir Alfia, Lilik Ali Akbar Syariz Amalia, Rani Anggraini, Dea Putri Anggun Agustika Asmila Mila Sari Azhari, Julia Rinnia Bagus, Andika Banjarnahor, Raffly Nataldo Bin Abu Seman, Shahri Cindy Damanik, Eva Setia Rini Deri Rezky Brimer Desri Yanto Dewi Fitriyani Eko Prasetyo Eko Prasetyo Enggar Diah P.A Erni Achmad Etty Rahayu Jamil Faramitha Riskia Fernadi Abi Wijaya Fredy Olimsar Heni Pujiastuti Herawati, Rosa Afri Hernando, Riski Ihsan, M. Ihwanul indahwati, Vanessa Indriani, Rika Khairunnisa, Siti Nabilah Kinanti, Mutiara Lidya Febriyana Malau, Yemima Christiani Melinda, Dian Misni Erwati, Misni Muhammad Farhan Muhammad Rakhendi Setiawan Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Musyafiq, Nazrul Nanang Yuliyapranata Nela Safelia Netty Herawaty Ocha Rosyanna Parassela Pangestu Permata Sari, Lian Undari Prasetia, Primadi Prasetyo, Primadi Primadi Prasetia Priyanto, Angga Putri Anggraini putri, alpiani sakinah Putri, Anjelika Denya Putri, Ferandien Cahya Dira Raja gukguk, Maria Cristina Ratih Kusumastuti Ratih Ratnasari Reka Maiyarni Rezky Brimer, Deri Rico Wijaya Z Rio Antoni Riski Hernando Rizal Syafiie, Moh. Rizqa Raaiqa Bintana ruky, nuraini elfa Septiawati Septiawati Siswahyudianto Sri Rahayu Suci Safitri Sulis Septiani Suswita Roza Tona Aurora L Widya Sari Wendry Wijaya, Fernadi Abi Windah, Windah Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Yenny Yuniarti Yosep Tri Krisnanto Zulma, Gandy Wahyu Maulana