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All Journal Jurnal Pengabdian Magister Pendidikan IPA Jurnal Abdimas Sangkabira Bima Abdi: Jurnal Pengabdian Masyarakat Business Management Eastasouth Journal of Effective Community Services Jurnal Aplikasi Perpajakan Darma Diksani: Jurnal Pengabdian Ilmu Pendidikan, Sosial, dan Humaniora Journal of Innovative and Creativity
Putri, Dina Amalya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Aplikasi Perpajakan

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Pengaruh Pemahaman Akuntansi Perpajakan terhadap Kepatuhan Pajak di Kalangan UMKM Kota Mataram Putri, Dina Amalya; Feriansyah
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.119

Abstract

This study aims to analyze the influence of tax accounting comprehension on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Mataram City. The research employed a quantitative associative approach with data collected through structured questionnaires. A total of 100 active MSME respondents were selected using purposive sampling. The data were analyzed using simple linear regression. The results indicate that tax accounting comprehension has a positive and significant effect on tax compliance, with a regression coefficient of 0.651 and a determination coefficient (R²) of 0.487. These findings support the Theory of Planned Behavior and Deterrence Theory, highlighting the importance of tax literacy in shaping compliant behavior. Therefore, enhancing MSME actors' understanding of tax and accounting is a key factor in improving sustainable tax compliance.
Co-Authors Alfian Sayuti Anggriana, Siti Budiman Budiman Dinis Cahyaningrum Eni Indriani Feriansyah Feryansyah Feryansyah, Feryansyah Khaerul Umam, Khaerul Khotmi, Herawati Listantia, Nora Mujahidi, Khairul Prana, Satrio Adi Putri, Baiq Krisnina Maharani Resty Yusnirmala Dewi Risia, Aulia Febrina Rispawati, Dewi Rosika, Herliana Solina, Eva Supriastuti, Eko Wardiningsih, Reny