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All Journal Jurnal Teknik Sipil Jurnal El-Riyasah : Jurnal Kepemimpinan dan Administrasi Union: Jurnal Ilmiah Pendidikan Matematika JRSI (Jurnal Rekayasa Sistem dan Industri) Jurnal SOLMA Jurnal Rekayasa Material, Manufaktur & Energi JURNAL PENDIDIKAN TAMBUSAI KESMAS UWIGAMA: Jurnal Kesehatan Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Ideguru: Jurnal Karya Ilmiah Guru Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JUKESHUM: Jurnal Pengabdian Masyarakat Golden Ratio of Finance Management Journal of Economic, Business, and Administration JEBA Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Journal of Accounting and Finance Management (JAFM) ALSYS : Jurnal Keislaman dan Ilmu Pendidikan Jurnal Ilmiah Mahasiswa teknik MDP Student Conference Journal Global Technology Computer Jurnal Kajian Islam dan Sosial Keagamaan Jurnal Pengabdian Masyarakat dan Riset Pendidikan Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Forest and Nature
Muhammad Riski, Muhammad
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Journal : Journal of Economic, Business, and Administration JEBA

 1 
ANALYSIS OF FACTORS AFFECTING COMPLIANCE WITH PAYING TAX ADMINISTRATION OF UMKM IN BOALEMO DISTRICT Riski, Muhammad; S. Mooduto, Wiliam Indra; anto, sukri
Journal of Economic, Business, and Administration (JEBA) Vol. 4 No. 3 (2023): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v4i3.498

Abstract

This study aims to determine the effect of supervision on UMKM billboard tax payment compliance in Boalemo Regency, to determine the effect of tax sanctions on MSMEs billboard tax payment compliance in Boalemo Regency, and to determine the effect of knowledge on UMKM billboard tax compliance. in Boalemo Regency. The method in this study uses a quantitative research approach with a descriptive research approach, the types and sources of data using qualitative data and quantitative data. The results of this study are supervision of 0.122 with a significant value of 0.745 which is greater than 0.05 in other words, the hypothesis is rejected, meaning that there is a negative and partially significant effect, no positive effect between the supervision variable on the advertising tax variable. The tax penalty variable is 3.002 with a significant value of 0.003. Thus, a significant value of 0.003 is smaller than 0.05, this means that this means that the hypothesis is accepted. In other words, there is a positive and partially significant effect between tax sanctions on Advertising Tax. The variable of taxation knowledge is 1.352 with a significant value of 0.180. a significant value of 0.180 is greater than 0.05, this means that the hypothesis is rejected, meaning that there is no negative and partially significant effect between the supervision of the advertisement tax
Co-Authors Abdul Wahab Aditya Chandra, Aditya Agustina, Fatma Wati ahmad yani Aida Apriani Aisyah Aisyah Al-Fitra, Sardiman Aliza Anggraini, Nur Amin, Haikal anto, sukri Ari Yanuar, Ari Ariyani, Silva Arundina, Asyifa Aulia Rahmah Aulia, Dila Azhari, Saiful Bernatal Saragih Budi Santosa Budi Santosa Cahyani, Widya Christmas, Andreas Fajar Della, Sahida Arriyad Dhelcia Bayumi, Karina Dirhamsyah, Muhammad Efendi, Apliana Elly Arliani Elsa Tri Mukti Elvira Destiansari Evony, Evony Fahrunnisa, Fahrunnisa Fitriana, Silfi Nisa Fitriansyah, Abdillah Harahap, Khoirul Azmi Hendra, Joni Heri Azwansyah HERMANTO, EDI Hikmaturrasyidah, Hikmaturrasyidah Husnatarina, Fitria Ichsan Diarsyad, Muhammad imelia, imelia Innayatullah, Fatiah Ipandy, Ahkmad Izzati, Nurul Jasiah Jasiah Jati, Imam Wahyu Khoerulnisa, Amelia Ludang, Ribka Febiola Agus Mailinda, Mailinda Maulidya, Wulan Muhammad Ari, Tommy Mukarromah, Fadhilatul Muliyani, Nani Muna, Tajul Nasir, Darmae Ningsih, Alpi Kurnia NUR LAILA Nurfadhillah, Septy Okta Cahyaningrum, Alya Rahmi Susanti ramayani, Nurmisda Riflia, Wita Rita Desiasni Riyanto Riyanto S. Mooduto, Wiliam Indra Safitri, Yulia Sahputra, Rahmad Saiful Anwar Salsabillah, Arida Satrya Wibowo, Agus Selfiani, Aisya Septiana, Resma Siti Rahmah Sitti Rahmah Suhada , Dedy Sukarsih . Sukemi, Sayidi Sulistyohati, Aprilia Syahera, Syahera Syahida, Salwa Tri Wintolo Apoko Ulfa, Anisa Ridai Umbing , Golda Belladonna Vianda, Sarah Wandari, Perla Yanti Hikma Yenny Anwar Yeremi, Ryant Nicolas Hasiholan Yulianti, Rica Yuniati, Ade Zahra, Rahmiy Safira Az Zamroten, Alfu Zulfa, Nur Indana