Jurnal Akuntansi Trisakti
Vol. 7 No. 2 (2020): September

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA PELAKU USAHA MIKRO KECIL MENENGAH (UMKM) DI KELURAHAN TLOGOMAS KOTA MALANG

Johanis Nifanngeljau (Universitas Tribhuwana Tunggadewi Malang)
Hermi Sularsih (Sekolah Tinggi Ilmu Ekonomi Gempal)



Article Info

Publish Date
30 Sep 2020

Abstract

The role of any tax is very important for a country's economic growth. Taxes constitute half of the role of the state and the active role of citizens and other members of the community to finance various state needs including national development and its implementation as stipulated in the objective law for the welfare state (Judisseno, 1997). The purpose of this study is to understand taxpayer awareness, understand taxes, and pay taxes with the approval of individual taxpayers. The problem in this study relates to the awareness of taxpayers, understanding taxes, valuing taxes and service quality related to individual taxpayer obligations. This type of research in this study is quantitative, the method used is a sampling method with a sample of 29 people. Characteristics of male gender respondents 55.2%, S1 education 24.1% while for age 29 years 17.2%. The calculation results of the Taxpayer Awareness variable have a t count of 0.562 with a significant level of 0.678, Tax Comprehension has a t count of 5.451 with a significant level of 0,000, the variable increase and protect memi t count by 12,015 with Tax Sanctions having a t count of 0.393 significant at 0.445, while Service Quality variable has a t count of 1.835 with a significant level of 0.079. Everything can be summed up as a significant Tax Understanding variable on individual taxpayer regulations, while the taxpayer awareness variable, tax understanding and service quality are not related to individual taxpayer obligations.    

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Journal Info

Abbrev

jat

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Trisakti (JAT) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB). And its an Open Access Journal. Since 2019, JAT changed from E-Journal to OJS. Start from 2014, JAT publications frequency is twice a year, in February and September. The aim of Jurnal Akuntansi ...