Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal J-MAS (Jurnal Manajemen dan Sains)
Evi Jayanti
Universitas Negeri Semarang
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
Pengaruh Pemahaman, Norma Subjektif dan Sanksi terhadap Kepatuhan Wajib Pajak UMKM di Kota Jepara dengan Kesadaran Wajib Pajak sebagai Variabel Intervening Evi Jayanti; Trisni Suryarini
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1414

Abstract

This study aims to determine the effect of understanding, subjective norms and sanctions on MSME taxpayer compliance in Jepara City with taxpayer awareness as an intervening variable. In this study, the sample used was 100 samples of MSME actors in Jepara City using the slovin formula. This research uses simple random sampling method, distributing questionnaires and multiple linear regression. The results of this study indicate that tax understanding, subjective norms and taxpayer awareness have a positive effect on taxpayer compliance. While tax sanctions do not affect taxpayer compliance. Tax understanding has no effect on taxpayer awareness. However, subjective norms and tax sanctions have a positive effect on taxpayer awareness. Then, taxpayer awareness can mediate the effect of subjective norms and tax sanctions on taxpayer compliance but cannot mediate tax understanding.
Co-Authors Trisni Suryarini