PENGARUH PENGETAHUAN WAJIB PAJAK, PENERAPAN E-FILING, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN ADMINISTRASI WAJIB PAJAK UMKM

Vinny Sherlina
Estralita Trisnawati

Jurnal Paradigma Akuntansi
Vol. 5 No. 2 (2023): April 2023

This research aims to determine the influence of taxpayer knowledge, the application of EFiling, and tax sanctions on UMKM taxpayer compliance. This research sampling method is a simple random sampling, with 100 sample of UMKM’s owner in Tangerang City. The data processing technique used in this study is a multiple linear regression model through IBM SPSS Statistic 25 Software . The results of this study indicate that taxpayer knowledge, the application of E-Filing, and tax sanctions have a positive effect on UMKM taxpayer compliance. The implication of this research is to provide additional benefits of knowledge, insight and information for readers about UMKM taxes.