Management Science Research Journal
Vol. 2 No. 3 (2023): August 2023

THE INFLUENCE OF TAX UNDERSTANDING, IMPLEMENTATION OF GOVERNMENT REGULATION NUMBER 23 OF 2018 AND TAX SOCIALIZATION ON MSME TAXPAYER COMPLIANCE AT KPP PRATAMA PANDEGLANG

Machfudoh (Unknown)
Andi (Unknown)
Soerono, Ayu Noorida (Unknown)

Article Info

Publish Date
30 Jun 2023

Abstract

This study aims to determine the effect of understanding taxation, implementing Government Regulation No. 23 of 2018 and understanding taxation on MSME taxpayer compliance (Micro, Small and Medium Enterprises) at the Pratama Pandeglang Tax Service Office. The population in this study are all MSME taxpayers in Pandeglang, and the sample used is 100 taxpayers. This research is quantitative. The type of data in this study is primary with data sources using questionnaires. Data analysis using Multiple Linear Regression analysis. The results of this study indicate that tax understanding and tax socialization have no effect on MSME taxpayer compliance, while the implementation of Government Regulation No. 23 of 2018 has a positive effect on MSME taxpayer compliance

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Journal Info
Management Science Research Journal
Website

Abbrev

msr

Publisher

PT Larva Wijaya Penerbit

Subject

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

Description

The Journal of Management Science Research (MSR) is an International Journal which has committed to publishing empirical and theoretical research articles, that have a high impact on the management field as a whole. The journal encourages new ideas or new perspectives on existing research. The ...