Jurnal Ekonomi, Bisnis dan Sosial
Vol 2 No 1 (2024): JEBS, April 2024

PENGARUH PENGETAHUAN, SOSIALISASI DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PASAR DESA PENGALANGAN

Ronaldus Roi Sandoko (Universitas Wijaya Putra)
Heru Tjahjono (Universitas Wijaya Putra)



Article Info

Publish Date
20 May 2024

Abstract

The aim of this research is to examine whether Tax Knowledge, Tax Socialization, and Tax Sanctions influence the Compliance of SME Taxpayers in the Pengalangan Village Market. This study utilizes a quantitative method to investigate the impact of Tax Knowledge, Tax Socialization, and Tax Sanctions on Taxpayer Compliance in the Pengalangan Village Market. The sample consists of 108 respondents from SMEs, selected intentionally. Data is collected through questionnaires, interviews, and documentation. The validity and reliability of the questionnaire are tested to ensure the questions are appropriate and consistent. Data analysis employs basic statistical tests, and hypotheses are tested using a multiple linear regression model, evaluating the influence of each variable and their combination on Taxpayer Compliance. The results of this study indicate that Tax Knowledge, Tax Socialization, and Tax Sanctions significantly influence the Compliance of SME Taxpayers in the Pengalangan Village Market.

Copyrights © 2024






Journal Info

Abbrev

jebs

Publisher

Subject

Economics, Econometrics & Finance

Description

JEBS (Jurnal Ekonomi, Bisnis dan Sosial) diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra Surabaya. Terbit empat kali dalam satu tahun pada bulan April, Juli, Oktober. dan Januari, Jurnal Ekonomi, Bisnis dan Sosial berfokus pada penerbitan artikel berkualitas tinggi yang ...