Jurnal Akuntansi dan Pajak
Vol. 27 No. 1 (2026): JAP, Vol. 27, No. 01, Februari - Juli 2026

PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM YANG TERDAFTAR DI KPP PRATAMA CIMAHI

Diperhatikan Halawa Tarogo Halawa (Universitas Sangga Buana YPKP Bandung)
Diperhatikan Halawa Tarogo Halawa (Unknown)



Article Info

Publish Date
31 Jul 2026

Abstract

Many citizens or taxpayer still refuse to pay taxes due to dissatisfaction with tax services and mechanisms, awareness and knowledge about taxes. The formulation of the problem in this study : does taxpayer awareness influence taxpayer compliance, does the quality of tax services influence taxpayer compliance, does taxpayer knowledge influence taxpayer compliance and do taxpayer awareness, quality of tax services and tax knowledge influence taxpayer compliance of micro, small and medium enterprises registered at the Pratama Cimahi Tax Service Office. This study uses deskriptive and verification methods using quantitative methods. The population is 6.087 and the sample is 100 people. Primary data was obtained through the distribution of questionnaires submitted to MSME taxpayer responden, both in the form of bodies and individuals. The distribution of questionairess was carried out using google forms as a means to fill out the questionnaire. The results of this study are that taxpayer have an effect on MSME taxpayer compliance at a significance level of α = 5% because they obtained a significant value of 0,287. The quality of tax services has an effect on MSME taxpayer compliance because it has a significant level of 0,918 which is greater than the siginificant level of 0,05. Taxpayer knowledge has an effect on MSME taxpayer compliance because the significant value of 0,156 is higher than the significant 0.05. taxpayer awareness, the quality of tax services and taxpayer knowledge have an effect on MSME taxpayer compliance registered at the Pratama Cimahi Tax Service Office. Keywords : Taxpayer Awareness, Quality Of Tax Services, Tax Knowledge, 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 ...