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Fauzi Yarlis, Yola
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Economics, Econometrics & Finance

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The Influence of Understanding Taxation and Tax Sanctions on MSME Taxpayer Compliance in Bengkong District Siregar, Hanafi; Hati, Ravika Permata; Fauzi Yarlis, Yola
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.4158

Abstract

This research aims to determine and analyze the influence of understanding taxation and tax sanctions on MSME taxpayer compliance in Bengkong District. The basic population of this research is micro, small, and medium enterprises in the Bengkong area. Sampling was carried out using a saturated sampling technique, in this study there were 85 micro, small, and medium business actors. Based on the results of the t-test, the tax understanding variable has a t count of 4.477 > t table 1.66365, the tax sanctions variable has a t count of 2.053 > t table 1.66365 showing that partially understanding taxation and tax sanctions have a positive and significant effect on mandatory compliance tax.
Co-Authors Hati, Ravika Permata Siregar, Hanafi