Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Akuntansi (JPAK)
Fikih Fadillyna Pratiwi
Universitas Negeri Surabaya
Economics, Econometrics & Finance Education

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

Found 1 Documents
Search

 1 
Pengaruh Pemahaman Wajib Pajak, Sanksi Denda Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di KPP Pratama Rungkut Surabaya Fikih Fadillyna Pratiwi; Susanti Susanti
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 1 (2020)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v8n1.p17-26

Abstract

The purpose of this study is to determine the influence of understanding, fines and awareness of taxpayers on MSME taxpayer compliance. This type of research is quantitative research. The population in this study is MSMEs registered at KPP Pratama Rungkut Surabaya with the number of sample of 40 active taxpayers. method data collection using questionnaires and tests. Technique Analysis of the data used Multiple Linear Regression using IBM SPSS statistic 25 for windows program. The results show that the understanding, fines and awareness of taxpayers had a significant effect on MSME taxpayer compliance either simultaneously or partially.
Co-Authors Susanti Susanti