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All Journal International Journal of Society and Law
Cindi Aulia Wanda
Universitas Pembangunan Panca Budi
Law, Crime, Criminology & Criminal Justice Other

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Analysis of the Effect of Understanding Taxation and Tax Rates on the Compliance of MSME Taxpayers in Simpang Tanjung Ester Vanessa Lumban Tobing; Cindi Aulia Wanda; Siti Nazla Hayati; Desi Triana Munthe
International Journal of Society and Law Vol. 2 No. 1 (2024): April 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijsl.v2i1.83

Abstract

The purpose of this study is to determine the effect of understanding taxation, tax rates on taxpayer compliance with MSMEs. This research uses the tax object of MSMEs Simpang Tanjung. The sample in this study consisted of 10 respondents of MSME taxpayers who had an annual sales turnover below Rp 50,000,000,000 in the Simpang Tanjung area. This research is qualitative research. The method of data collection is by field study. Based on the results of research and discussions that have been carried out, it can be concluded that there is an influence of taxation understanding owned by taxpayers on the compliance of MSME Taxpayers in Simpang Tanjung, tax rates affect the compliance of MSME Taxpayers in Simpang Tanjung.
Co-Authors Desi Triana Munthe Ester Vanessa Lumban Tobing Siti Nazla Hayati