Global Journal of Taxation and Fiscal Policy
Vol. 1 No. 1 (2025): January

The Influence of Tax Rates, Tax Knowledge, and Tax Sanctions on Tax Payment Compliance of Culinary MSMEs in South Lampung Regency

Tomy, Chairian (Unknown)
Nofitasari, Susi (Unknown)

Article Info

Publish Date
30 Jan 2025

Abstract

This research was conducted to explain the effect of changes in tax rates, tax knowledge, and tax sanctions on tax payment compliance MSMEs. The population in this study is MSME actors in the culinary field who in Sleman Regency. The sampling technique is Simple Random Sampling with the calculation of the number of samples using the Slovin method. Total The sample in this study is 99 MSME actors. The results of this study show that tax knowledge and tax sanctions affect MSME tax payment compliance, Meanwhile, the tax rate has no effect on tax payment compliance MSMEs.

Copyrights © 2025




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Global Journal of Taxation and Fiscal Policy
Website

Abbrev

gjtfp

Publisher

Universitas Indonesia Mandiri

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The Global Journal of Taxation and Fiscal Policy is a peer-reviewed journal that publishes high-quality research in the fields of Taxation Studies, Fiscal Policy, and Economic Policy. Established to provide a global platform for academics, policymakers, and practitioners, the journal aims to advance ...