Jurnal Manajemen dan Bisnis
Vol 2, No 1 (2022)

FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PARTISIPASI MEMBAYAR PAJAK DIKALANGAN UMKM

Usmar Usmar (Universitas Prof. Dr. Moestopo (Beragama), Jakarta, Indonesia)
Yudhistira Adwimurti (Universitas Prof. Dr. Moestopo (Beragama), Jakarta, Indonesia)
Tamrin Lanori (Universitas Prof. Dr. Moestopo (Beragama), Jakarta, Indonesia)
Patricia K. Surya (Universitas Prof. Dr. Moestopo (Beragama), Jakarta, Indonesia)



Article Info

Publish Date
30 Apr 2022

Abstract

This study aims to explain the magnitude of the effect of socialization, tax understanding, tax awareness on taxpayer compliance based on PP 23 of 2018 on MSME actors. The sample selection was carried out using the Accidental Sampling method with an analysis unit of MSMEs in the Pasar Majestik Shopping Center, South Jakarta in the period February - August 2020, with an analysis unit of clothing traders in each block that existed and inhabited the market who were found and were willing to fill out a questionnaire. which are given. The number of samples obtained were 100 respondents which were then processed using multiple regression data analysis with SPSS tools, hypothesis testing was carried out after going through a feasibility and reliability data test. The study concludes that the factors of tax socialization, tax understanding, knowledge of taxation information systems have a positive and significant impact on taxpayer compliance in paying PP 23 of 2018 taxes on MSME actors in the Majestik Market Shopping Center Area, South Jakarta.

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Journal Info

Abbrev

jmb

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

Description

Jurnal Manajemen dan Bisnis, ISSN 2775-9806 (cetak) dan ISSN 2775-9814 (Online), dikelola Program Studi Manajemen diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Prof. Dr. Moestopo (Beragama). Jurnal Manajemen dan Bisnis diterbitkan dua kali setahun (pada Maret dan September). Menerima ...