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All Journal Trilogi Accounting & Business Research
Anggraeni, Alqarana Maylinda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH SOSIALISASI, TINGKAT PENDIDIKAN, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM Anggraeni, Alqarana Maylinda; Ramayanti, Rizka
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1404

Abstract

MSME tax is one of the national development sources. This study aimed to evaluate the relationship between tax socialization, education level, taxation comprehension, and government regulation No. 23 of 2018 on MSME taxpayer compliance. This research was done by forty East Jakarta MSME respondents. Utilizing Partial Least Square, the SmartPLS application conducts data analysis. This study demonstrates that tax socialization and comprehension affect MSME taxpayer compliance, while education level has no effect.Keywords: Tax Socialization, Education Level, Tax Understanding PP No. 23 of 2018
Co-Authors Ramayanti, Rizka