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All Journal Jurnal Paradigma Akuntansi
Dita, Rey
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Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PEMILIK UMKM DI JAKARTA BARAT Dita, Rey; Ngadiman, Ngadiman
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26491

Abstract

This study aims to determine the effect of tax socialization, money ethics and women in control on tax compliance of MSME owners in the city of West Jakarta. Nonprobability sampling and purposive sampling method were used for sampling, with a total 100samples obtained with some term and conditions while sampling. The data processing technique uses multiple regression analysis, then processed with Microsoft Excel 2013and SPSS 24 program. The result of this study indicate that tax socialization, money ethics and women in control have significant positive effects on tax compliance partially, and have significant positive effects simultaneously. The implication of this research is to increase and adding some taxation knowledge, encourage the MSME owners to come to realization that they have to follow the taxation regulation so they can avoide the fine or tax evasion in advance.
Co-Authors Ngadiman Ngadiman