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All Journal Jurnal Akuntansi dan Pajak
Giovany Wibowo
Universitas Stikubank (UNISBANK) Semarang
Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGARUH PENGETAHUAN PERPAJAKAN, TARIF PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA SEMARANG Giovany Wibowo; Maryono Maryono
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.8297

Abstract

Taxes are the largest income in each region which greatly influences the progress of the economy of a country where taxpayer compliance is an obedient and aware attitude of taxpayers in paying and reporting taxes, where the tax is a separate problem in a region. From a sample of 100 people from this study, it was found that knowledge of taxation, tax rates and tax sanctions had a positive and significant influence on taxpayer compliance as well as the results of the test for the coefficient of determination in this study, where the value of the adjusted R Square was 0.522, which means that the variable ability of tax knowledge , tax rates and tax sanctions in explaining the variable of taxpayer compliance amounted to 52.2 percent, the remaining 47.8 percent was explained by other variables outside this study Keywords: knowledge of taxation, tax rates, tax sanctions and taxpayer compliance
Co-Authors Maryono Maryono