Journal of Economics and Business
Vol. 3 No. 1 (2025): Journal of Economics and Business

Faktor Penentu Kepatuhan Pajak UMKM Kuliner di Lampung Selatan: Tarif, Pengetahuan, dan Sanksi

Chairian Tomy (Unknown)
Fachrur Rozi (Unknown)

Article Info

Publish Date
16 Mar 2025

Abstract

This study was conducted to explain the effect of changes in tax rates, tax knowledge, and tax sanctions on tax compliance of MSMEs. The population in this study were MSMEs in the culinary sector in Sleman Regency. The sampling technique was Simple Random Sampling with the calculation of the number of samples using the Slovin method. The total sample in this study was 99 MSMEs. The results of this study indicate that tax knowledge and tax sanctions have an effect on MSME tax compliance. While tax rates do not affect MSME tax compliance.

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Journal Info
Journal of Economics and Business
Website

Abbrev

ECONIS

Publisher

CV. Doki Course and Training

Subject

Economics, Econometrics & Finance

Description

Journal of Economics and Business is a scientific journal published by CV. Doki Course and Training. The papers to be published in ECONIS are research articles (quantitative or qualitative research approaches), literature studies or original ideas that are considered to contribute to scientific ...