Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Accounting Profession Journal (APAJI)
Benidar Hartati Zamasi
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Accounting Profession Journal (APAJI)

 1 
THE EFFECT OF TAX KNOWLEDGE, TAX RATES, TAX INCENTIVES, AND TAX SANCTIONS ON MSME TAXPAYER COMPLIANCE: A CASE STUDY IN MEDAN HELVETIA DISTRICT Hasibuan, Renika; Arozanolo Harefa; Theresia Winar Sari Ernawati Duha; Yusuf Zagoto; Refika Sriwidawati Simanullang; Benidar Hartati Zamasi
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the partial and simultaneous effects of tax knowledge, tax rates, tax incentives, and tax sanctions on MSME taxpayer compliance in Medan Helvetia District. The study adopts a descriptive research design with a quantitative approach. A simple random sampling technique was employed, resulting in a sample of 155 MSMEs. Data were collected through the distribution of questionnaires to the selected MSMEs. The data analysis technique used was multiple linear regression analysis. The results indicate that tax knowledge, tax rates, tax incentives, and tax sanctions each have a partial effect on MSME taxpayer compliance in Medan Helvetia District. Furthermore, tax knowledge, tax rates, tax incentives, and tax sanctions simultaneously have a significant effect on MSME taxpayer compliance in Medan Helvetia District.
Co-Authors Arozanolo Harefa Refika Sriwidawati Simanullang Renika Hasibuan Theresia Winar Sari Ernawati Duha Yusuf Zagoto