Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI TIRTAYASA
Pratiwi, Esti Utami
Politeknik Piksi Input Serang
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
DETERMINASI KEPATUHAN PAJAK UMKM: PERAN PEMAHAMAN, KEMUDAHAN, DAN SANKSI PERPAJAKAN Afiyah, Tatu Hayatul; Arisa, Lisa; Pratiwi, Esti Utami
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 2 (2024): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i2.31652

Abstract

This research aims to analyze the influence of tax understanding, ease of tax payment, and tax sanctions on the tax compliance of MSME (Micro, Small, and Medium Enterprises) taxpayers in Serang City. This study uses a quantitative approach with a survey method. The research sample consists of 40 MSME respondents selected using purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS 26. The results show that tax sanctions have a significant effect on MSME taxpayer compliance, while tax understanding and ease of tax payment do not have a significant influence. These findings indicate that the implementation of strict sanctions can improve taxpayer compliance, whereas tax understanding and ease of tax payment need to be strengthened through other strategies such as more effective tax education and socialization. Therefore, more optimal policies are needed to enhance tax awareness and compliance among MSMEs in order to support sustainable tax revenue..
Co-Authors Afiyah, Tatu Hayatul Lisa Arisa