Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Ayu Sugiharsono, Narita Septia
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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

Found 1 Documents
Search

 1 
Pengaruh Tarif Pajak, Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UMKM: Studi Kasus pada Kecamatan Sedati, Sidoarjo Ayu Sugiharsono, Narita Septia; Priono, Hero
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11260

Abstract

This study aims to analyze the effect of tax rates, tax knowledge, and tax sanctions on taxpayer compliance. This research employs a quantitative approach using primary data. The population of this study consists of Micro, Small, and Medium Enterprise (MSME) taxpayers in Sedati District, Sidoarjo. The sampling technique used is simple random sampling. Data were collected through questionnaires, with a total of 50 respondents. The data analysis technique applied is multiple linear regression using SPSS version 22.0. The results indicate that tax rates do not have a significant effect on taxpayer compliance, and tax knowledge also does not have a significant effect on taxpayer compliance among MSME taxpayers in Sedati District, Sidoarjo. However, tax sanctions have a significant effect on taxpayer compliance among MSME taxpayers in Sedati District, Sidoarjo.
Co-Authors Hero Priono, Hero