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All Journal Jurnal Keuangan dan Perbankan Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Ilmu Akuntansi Mulawarman (JIAM) ABDIMU Jurnal Pengabdian Kepada Masyarakat INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Noor, Aspyan
Fakultas Ekonomi Dan Bisnis Universitas Mulawarman
Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Journal : INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen

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Factors Affecting the Compliance of MSME Entrepreneurs as Individual Taxpayers Rahmawati, Septia; Noor, Aspyan
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2138

Abstract

This study aims to research and analyze the influence of taxpayer awareness, tax knowledge and understanding, tax incentives, and tax sanctions on the compliance of Individual Taxpayers. This study uses Purposive sampling where the selection is selected through certain criteria. The number of this research is as many as 100 MSME respondents registered at KPP Pratama Samarinda Ulu. This study is quantitative in data collection with questionnaires, namely testing the independent variables of taxpayer awareness, tax knowledge and understanding, tax incentives, and tax sanctions on variables bound by individual taxpayer compliance. This analysis uses a multiple linear regression analysis technique processed through SPSS version 26. The results of this study show that the variables of taxpayer awareness, tax knowledge and understanding, tax incentives and tax sanctions do not have a significant influence on the compliance of individual MSME taxpayers registered at KPP Pratama Samarinda Ulu
Co-Authors Abdul Rauf Agus Iwan Kesuma AKHMAD NOOR Anis Rachma Utary Anis Rachma Utary Anwar, Fachrizal Arini Munir Hasanah Endriatomo, Satrio Erwin Setiawan, Erwin Eunike Octavia Tulak Fitriadi Fitriadi Hafidz, Syifa Azzahra Hasanah, Arini Munir Ibnu Abni Lahaya Indra Suyoto Kurniawan Kesuma, Agus Lahaya, Ibnu Mahendra Putra Kurnia Matildis Yurnita Sea Merciana Putri Najat, Shally Nina Subagio Achmari RAHMAWATI, SEPTIA Safira, Amanda Ratu Sahlan, Nur Alam Satrio Endriatomo Tutut Yulianasari