Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal IKRA-ITH Humaniora : Jurnal Sosial dan Humaniora
Wahyu Sinta Eliysabet
Unknown Affiliation
Social Sciences

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

Found 1 Documents
Search

 1 
Analisis Pengetahuan Wajib Pajak Terhadap Pemenuhan Kewajiban Perpajakan UMKM : Sebuah Studi Pemetaan Sistematis Wahyu Sinta Eliysabet; Safri Nurmantu; Resista Vikaliana
IKRA-ITH HUMANIORA : Jurnal Sosial dan Humaniora Vol 6 No 1 (2022): IKRAITH-HUMANIORA Vol 6 No 1 Maret 2022
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (988.667 KB)

Abstract

This study aims to identify and analyze the knowledge of taxpayers on the fulfillment of taxationobligations of MSMEs by using a systematic mapping study method to examine the scientificpublications of taxpayers' knowledge on the fulfillment of MSME Taxation Obligations produced fromtime to time, the focus and types of research that are most investigated, browse 134 (one hundred andthirty four) articles based on the topic areas studied under the category of Taxation Regulations,Taxpayer Compliance, Implementation of PP No. 46 of 2013 and the implementation of PP No. 23 of2018 were later reduced to 50 (fifty) articles that focused on qualitative and quantitative researchmethods and types of research, namely validation research, evaluation research, solution proposals,philosophical papers and experience papers. The results of this study use the theory of mardiasmoand chatarina which suggest three criteria in the knowledge of tax obligations, understanding ofMSME tax regulations, and compliance in implementing MSME tax obligations so that it shows thatunderstanding of taxpayer knowledge on the fulfillment of UMKM tax obligations has a positive effecton MSME taxpayer compliance because the higher the level of understanding of the taxationknowledge of UMKM, the higher the compliance of the UMKM taxpayers
Co-Authors Resista Vikaliana Safri Nurmantu