Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Pharmaciana: Jurnal Kefarmasian Accounting Analysis Journal
Susmiatun Susmiatun, Susmiatun
Unknown Affiliation
Economics, Econometrics & Finance Medicine & Pharmacology

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Accounting Analysis Journal

 1 
PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI PERPAJAKAN DAN KEADILAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA SEMARANG Susmiatun, Susmiatun; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 3 No 3 (2014): August 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i3.4220

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh pengetahuan, ketegasan sanksi dan keadilan perpajakan terhadap kepatuhan Wajib Pajak UMKM di Kota Semarang. Sampel dalam penelitian ini adalah 59 UMKM di Kota Semarang. Metode Pengumpulan Data menggunakan kuesioner. Analisis data dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan secara parsial variabel pengetahuan pajak berpengaruh terhadap kepatuhan Wajib Pajak, sedangkan ketegasan sanksi dan keadilan perpajakan tidak berpengaruh terhadap kepatuhan Wajib Pajak. Secara simultan variabel pengetahuan, ketegasan sanksi dan keadilan perpajakan berpengaruh terhadap kepatuhan Wajib Pajak UMKM.The purpose of this study was to analyze the influence of tax knowledge, tax firmness sanction and tax fairness on taxpayer compliance SMEs in Semarang. The sampel in this research is 59 SMEs in Semarang. Analysis of the data used in this study is multiple regression analysis. The result showed that partial variable tax knowledge had effect on tax compliance. While the tax firmness sanction and tax fairness had not effect to tax compliance. Simultaneously variables tax knowledge, tax firmness sanction and tax fairness effect on tax compliance.
Co-Authors - Kusmuriyanto Anjar Mahardian Kusuma Arif Budiman Indri Hapsari