Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Cincin Ayu Wulandari
Institut Teknologi Bisnis AAS Indonesia
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
ANALYSIS OF TAX KNOWLEDGE, TAX SANCTIONS AND SYSTEM MODERNIZATION ON MSME TAXPAYER COMPLIANCE Cincin Ayu Wulandari; Yuwita Ariessa Pravasanti; Sri Laksmi Pardanawati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.9619

Abstract

The purpose of this study is to determine the compliance of MSME taxpayers in Karanganyar with variables such as: tax knowledge, tax sanctions, and system modernization. The research population is 19,355 taxpayers registered at KPP Pratama Karanganyar. The sampling technique in this study was random sampling with multiple linear regression analysis models. The results of the study, tax knowledge and system modernization have an effect on MSME taxpayer compliance in Karangayar City while tax sanctions have no effect on MSME taxpayer compliance in Karanganyar City. Suggestions in this study include: KPP Pratama Karanganyar as a state institution is expected to evaluate and improve services and policies in the future, especially those related to taxpayers. In future research, more varied variables can be used. And as the development of science is expected to use more accurate research methods.
Co-Authors Sri Laksmi Pardanawati yuwita ariessa pravasanti