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Sari Wiyati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH PERSEPSI TENTANG PENGETAHUAN, PERATURAN, DAN MANFAAT PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA KPP PRATAMA SURAKARTA Sari Wiyati; Endang Masitoh Wahyuningsih; Anita Wijayanti
JURNAL ILMIAH EDUNOMIKA Vol 3, No 01 (2019): EDUNOMIKA, Vol. 03, No. 01, Februari 2019
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v3i01.477

Abstract

This study aims to determine whether there is a partial influence on knowledge of taxation, tax regulations and tax benefits. The sampling technique in this study used simple rondom sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in KPP Pratama Surakarta while the tax benefits did not affect MSME taxpayer compliance in KPP Pratama Surakarta. Keywords: Tax compliance, tax knowledge, tax benefits and tax complianc
Co-Authors Anita Wijayanti Endang Masitoh Wahyuningsih