Jurnal Akuntansi dan Pajak
Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023

ANALISIS PENGARUH PENGETAHUAN PERPAJAKAN, TARIF PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA SEMARANG

Giovany Wibowo (Universitas Stikubank (UNISBANK) Semarang)
Maryono Maryono (Universitas Stikubank (UNISBANK) Semarang)



Article Info

Publish Date
02 Mar 2023

Abstract

Taxes are the largest income in each region which greatly influences the progress of the economy of a country where taxpayer compliance is an obedient and aware attitude of taxpayers in paying and reporting taxes, where the tax is a separate problem in a region. From a sample of 100 people from this study, it was found that knowledge of taxation, tax rates and tax sanctions had a positive and significant influence on taxpayer compliance as well as the results of the test for the coefficient of determination in this study, where the value of the adjusted R Square was 0.522, which means that the variable ability of tax knowledge , tax rates and tax sanctions in explaining the variable of taxpayer compliance amounted to 52.2 percent, the remaining 47.8 percent was explained by other variables outside this study Keywords: knowledge of taxation, tax rates, tax sanctions and taxpayer compliance

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Journal Info

Abbrev

jap

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...