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All Journal Expensive: Jurnal Akuntansi dan Keuangan
Herawati, Nurlina
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Decision Sciences, Operations Research & Management Social Sciences

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Pengaruh Penurunan Tarif Pajak, Kesadaran Wajib Pajak Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Kota Metro Herawati, Nurlina; Hendri, Nedi; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.308 KB) | DOI: 10.24127/exclusive.v1i2.2995

Abstract

This study aims to determine the effect of the reduction of taxpayers, taxpayer awareness and modernization of the tax administration system on tax compliance. The type of research used is quantitative. The sample used in this study were 97 MSME taxpayers in the city of Metro. The data analysis technique used is multiple linear regression. The results showed that the reduction in tax rates had a significant effect on MSME taxpayer compliance at KPP Pratama Metro. Taxpayer awareness affects MSME taxpayer compliance at KPP Pratama Metro. Modernization of the Tax Administration System has an effect on MSME taxpayer compliance at KPP Pratama Metro
Co-Authors Darmayanti, Elmira Febri Nedi Hendri, Nedi