JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi

Pengaruh Penerapan Insentif Pajak, Tax Literacy Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM

Nurma Risa (Unknown)
Ghahara Diandra Bilqis (Unknown)
Neneng Lasmita Susanti (Unknown)

Article Info

Publish Date
09 Apr 2023

Abstract

This study aims to determine the effect of Tax Incentives, Tax Literacy and Tax Sanctions on MSME Taxpayer Compliance in the Bekasi City area. The number of samples used in this study were 118 respondents. The sample in this study used an accidental sampling technique which was carried out using a questionnaire distributed to respondents via google form. The results of the study found that tax literacy had a positive effect on MSME taxpayer compliance, while tax incentives and tax sanctions had no effect on MSME taxpayer compliance.

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Journal Info
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Website

Abbrev

jrak

Publisher

Universitas Islam 45 Bekasi

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...