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All Journal Gorontalo Accounting Journal
Rizalti, Suri Meylinda
Unknown Affiliation
Economics, Econometrics & Finance

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Pengaruh Kesadaran Wajib Pajak, Tingkat Kepercayaan Kepada Pemerintah, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Rizalti, Suri Meylinda; Iskandar, Diah
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3546

Abstract

This research aims to obtain empirical evidence about the influence of Taxpayer awareness, level of trust in the government and tax sanctions on MSME Taxpayer compliance. The population in this research is MSME Taxpayers in the Jagakarsa District area, South Jakarta. The sampling technique used the Nonprobability Sampling method with a purposive sampling approach. The sample used amounted to 97 respondents. The data analysis method used in the research is descriptive statistics and hypothesis testing using SmartPLS 4. The results of the study show that taxpayer awareness and tax sanctions has a positive and significant effect on taxpayer compliance, while level of trust in the government do not have a significant effect on taxpayer compliance.
Co-Authors DIAH ISKANDAR