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All Journal Socius: Social Sciences Research Journal
Putri Zainal, Rr Fauziah Nur Rahmasari
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Pengaruh Tingkat Pendidikan Pemilik, Praktik Akuntansi dan Persepsi atas Insentif Pajak Terhadap Kepatuhan Perpajakan UMKM Putri Zainal, Rr Fauziah Nur Rahmasari; Perdana, Petrolis Nusa; Musyaffi, Ayatulloh Michael
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 7 (2024): February
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10718763

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are one of the sectors that have the potential to contribute to the state revenue. However, tax compliance among MSMEs is still very low, especially in the tax compliance of MSMEs in the East Ciputat District. The purpose of this study is to determine the influence of the owner's educational level, accounting practices, and perceptions of tax incentives on MSMEs' tax compliance. A total of 100 Individual Taxpayers of MSMEs were selected as respondents using the slovin formula. The sample determination method in this study is probability sampling through simple random sampling, and the technical analysis of the research data uses inferential statistics with the help of SmartPLS 4.0 (Partial Least Square) program. The results show that the owner's educational level, accounting practices, and perceptions of tax incentives significantly and positively influence MSMEs' tax compliance. 
Co-Authors Musyaffi, Ayatulloh Michael Petrolis Nusa Perdana, Petrolis Nusa