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All Journal Jurnal Paradigma Akuntansi
Wensy, Widyasari, Henny
Fakultas Ekonomi Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Social Sciences

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Pengaruh Kemanfaatan Npwp Terhadap Kepatuhan Wajib Pajak UMKm Dipasar Baru Jakarta Wensy, Widyasari, Henny
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.74 KB) | DOI: 10.24912/jpa.v4i1.17559

Abstract

This research aims at how the role of tax id number benefits, taxpayer understanding, taxpayer awareness, quality of tax services, and tax sanctions can affect the compliance of UMKM taxpayers in pasar baru Jakarta. Sample was selected using accidental sampling method and the valid data was 97 respondents. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 24 and Microsoft Excel 2016. The results of this study indicate that tax id number benefits, taxpayer understanding, taxpayer awareness, and tax sanctions do not have a significant influence on taxpayer compliance. Meanwhile, quality of tax services have a significant effect on taxpayer compliance. The implication of this study is the need to improve the quality of tax services to increase taxpayer compliance in carrying out their tax obligations.
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