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p-Index From 2020 - 2025
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All Journal Journal of Social Science Journal of Social Science
Nabila Aura Hany
Faculty of Economics and Business, National University, Indonesia
Religion Humanities Chemistry Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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RETRACTED : The Influence of Tax Knowledge, Tax Obligation Rights, and Tax Sanctions on Fulfilling Tax Obligations of Umkm in Baktijaya District, Depok City Nabila Aura Hany; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science 445-460
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i2.777

Abstract

This study aims to determine the influence of Tax Knowledge, Tax Obligation Rights, and Tax Sanctions on the Fulfillment of UMKM Tax Obligations in Baktijaya Village, Depok City. This research data uses primary data in the form of questionnaires to 130 MSME respondents. Data analysis techniques use inferential analysis with multiple linear regression and use the Statistical Product and Service Solution (SPSS) program version 26.0. The results of multiple linear regression analysis show that the variables of Tax Knowledge (X1), Tax Obligation Rights (X2), and Tax Sanctions (X3) have a positive and significant effect on the Fulfillment of UMKM Tax Obligations (Y). The results of this study hope that MSMEs can find out Tax Knowledge, Tax Obligation Rights, and Tax Sanctions that can support taxation.
RETRACTED : The Influence of Tax Knowledge, Tax Obligation Rights, and Tax Sanctions on Fulfilling Tax Obligations of Umkm in Baktijaya District, Depok City Nabila Aura Hany; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 2 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i2.777

Abstract

This study aims to determine the influence of Tax Knowledge, Tax Obligation Rights, and Tax Sanctions on the Fulfillment of UMKM Tax Obligations in Baktijaya Village, Depok City. This research data uses primary data in the form of questionnaires to 130 MSME respondents. Data analysis techniques use inferential analysis with multiple linear regression and use the Statistical Product and Service Solution (SPSS) program version 26.0. The results of multiple linear regression analysis show that the variables of Tax Knowledge (X1), Tax Obligation Rights (X2), and Tax Sanctions (X3) have a positive and significant effect on the Fulfillment of UMKM Tax Obligations (Y). The results of this study hope that MSMEs can find out Tax Knowledge, Tax Obligation Rights, and Tax Sanctions that can support taxation.
Co-Authors Herry Krisnandi Kumba Digdowiseiso