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All Journal Journal of Artificial Intelligence and Digital Business
Meliyanti, Wina
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Pengaruh Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Pada KPP Pratama Cimahi Meliyanti, Wina; Mulyana, Asep; Sutrisna, Wawan Asad; Munawar, Hendrik Sudria; Amperawati, Susani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1362

Abstract

This study aims to determine the extent of the influence of taxpayer awareness and tax knowledge on the compliance of MSME taxpyers at the Cimahi Tax Service Office. This research employs a quantitative descriptive method with a multiple linear regression analysis model. Data was collected by distributing questionnaires directly to 100 respondents. The results indicate that, partially, both taxpayer awareness and tax knowledge positively and significantly influence MSME taxpayer compliance. Simultaneously, taxpayer awareness and tax knowledge positively and significantly influence MSME taxpayer compliance.  
Co-Authors Amperawati, Susani Asep Mulyana Munawar, Hendrik sudria Sutrisna, Wawan Asad