International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 5 No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021

TAXPAYER AWARENESS, TAX SANCTIONS, REPORTING IN TAXPAYER COMPLIANCE UMKM KARANGANYAR

Suprihati, Suprihati (Unknown)
Sumartini, Sumartini (Unknown)

Article Info

Publish Date
14 Jun 2021

Abstract

The purpose of this study was to determine the effect of taxpayer awareness, tax liability, and taxpayer reporting in Karanganyar, with 100 samples. Methods of data collection using a linkert scale questionnaire. The results showed that tax awareness was related to mandatory compliance in business activity UMKM, sanctions were not related to taxpayer compliance in activity UMKM, and tax reporting on taxpayer compliance who carried out activity UMKM. Keywords: taxpayer, tax liability, reporting, compliance, UMKM

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Journal Info
International Journal of Economics, Business and Accounting Research (IJEBAR)
Website

Abbrev

IJEBAR

Publisher

STIE AAS Surakarta

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting. ...