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All Journal Jurnal Ilmiah Edunomika (JIE)
Nabiilah Junga, Jihaan
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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KEPATUHAN WAJIB PAJAK UMKM : PERAN SOSIALISASI PERPAJAKAN, KEPERCAYAAN KEPADA PEMERINTAH, DAN KESADARAN WAJIB PAJAK DI DESA SRIHARJO BANTUL Nabiilah Junga, Jihaan; Airawaty, Diana
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18941

Abstract

This study was conducted to determine and analyze the compliance of MSME taxpayers with the role of tax socialization, trust in the government, and taxpayer awareness in Sriharjo Village, Bantul. The population of this study was all taxpayers who have MSME businesses located in Sriharjo Village, Bantul Regency, Special Region of Yogyakarta. The data analysis technique used SPSS. The results of the study showed that tax socialization had no significant effect on MSME taxpayer compliance in Sriharjo Village. Trust in the government had no significant effect on MSME taxpayer compliance. Taxpayer awareness had a positive and significant effect on MSME taxpayer compliance. Overall, the three independent variables, namely tax socialization, trust in the government, and taxpayer awareness, were proven to have a simultaneous effect on MSME taxpayer compliance in Sriharjo Village. This emphasizes the importance of synergy between government efforts and individual awareness in creating an effective tax system.
Co-Authors Airawaty, Diana