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All Journal Jurnal Maisyatuna
Karundeng, Meidy L
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pemahaman Perpajakan Dan Kemauan Membayar Pajak Terhadap Kepatuhan Wajib Pajak UMKM Luturmas, Heniditi; Simbolon, Remista; Karundeng, Meidy L
Maisyatuna Vol. 5 No. 2 (2024): April : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i2.476

Abstract

The objective about research is to identify that impact in understanding know more deeply about a topic or phenomenon being researched, namely taxation and willingness to pay taxes on taxpayer compliance (MSMEs). Through a qualitative approach, by filling out a questionnaire filled in by 48 respondents, by analyzing statistics, namely, classical assumptions analysis, multiple linear analysis, significance evaluating, and analysis of correlation coefficients and determination. Both partially and simultaneously, apart from that, this test shows that the independent test variables have a significant influence on MSME taxpayer compliance with a total significance of 0.00 or less or lower than 0.05.
Co-Authors Luturmas, Heniditi Remista Simbolon