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Binekas, Bani
Program Studi Akuntansi FPEB UPI
Economics, Econometrics & Finance

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Pengaruh Pemahaman Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak UMKM Indrawan, Rizki; Binekas, Bani
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i3.14421

Abstract

The purpose of this study is to determine the influence of understanding and knowledge of tax on SME taxpayer compliance. The research method used is the explanatory method. The population in this study is the SMEs in Cimahi City with the number of sample of 200 respondents. The sampling technique used is a simple random sampling. The data retrieval technique used is a questionnaire by using Likert instrument measuring scale. Data analysis technique used is Multiple Linear Regression. The results showed that there is a positive influence of understanding of taxes and tax knowledge variables on the taxpayer compliance of SMEs in Cimahi City.
Co-Authors Indrawan, Rizki