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All Journal Jurnal Ekonomi Bisnis dan Akuntansi
Wery, Artiany
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Economics, Econometrics & Finance

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PENGARUH PENERAPAN E-SPT, PENGETAHUAN, SOSIALISASI, KESADARAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN MELAPORKAN PAJAK UMKM DI KOTA SEMARANG Wery, Artiany; Rahmadhani, Sari
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2022): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i1.555

Abstract

The purpose of this study was to examine and analyze the effect of the application of e-SPT, Tax Knowledge, Tax Socialization, Taxpayer Awareness and Tax Sanctions on Tax Reporting Compliance (Case Study on MSMEs in Semarang City). This study uses a survey method with quantitative data obtained by distributing research questionnaires directly and indirectly to 250 respondents as MSME taxpayers and using a Likert scale of 1-7. The data analysis technique used multiple linear regression analysis technique. The results of this study indicate that the application of e-SPT has a positive effect on tax reporting compliance and Tax knowledge has no effect on tax reporting compliance. Tax socialization has no effect on tax reporting compliance, Taxpayer awareness has a positive effect on tax reporting compliance and Tax Sanctions have a positive effect on tax reporting compliance.
Co-Authors Sari Rahmadhani