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Journal of Economics and Public Health
Published by Global Health Science Group
ISSN : 28285352     EISSN : 28285026     DOI : https://doi.org/10.37287/jeph
Core Subject : Economy, Health, Education,
Economics, Econometrics & Finance Education Public Health
Journal of Economics and Public Health, presents scientific writings on information and updates of economics and public health. Journal of Economics and Public Health had been published four times (four number) annually (per volume) in English with electronically and printed. It includes research findings, case studies, and conceptual fields, namely: management, economics, economic education, health economics, health insurance, pharmaco-economic, health administration/policy, Health Technology Assessment (HTA). However, In order to ensure the quality of Journal of Economics and Public Health, the editorial board members have decided to publish twice a year since 2022.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 91 Documents
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Tax Rates, Tax Understanding, Tax Sanctions, Modernization of the Tax Administration System and Tax Socialization Increase Tax Compliance of MSMEs Oliv Rosada Rizqi; Mulyanto Mulyanto; Retno Tri Handayani
Journal of Economics and Public Health Vol 5 No 1 (2026): Journal of Economics and Public Health: March 2026
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v5i1.7586

Abstract

This study aims to determine and analyze the influence of tax rates, tax understanding, tax sanctions, modernization of the tax administration system, and tax socialization on taxpayer compliance of MSMEs in Pati Regency. The research method used is quantitative. The sampling used in this study is by using the Accidental Sampling technique with a sample size of 100 respondents. The analysis method used is multiple linear regression, with tests carried out namely descriptive statistical tests, data normality tests, classical assumption tests, and hypothesis testing with the help of the SPSS 23 analysis program. The results of the study indicate that tax rates, tax understanding, tax sanctions, modernization of the tax administration system, and tax socialization have a positive and significant influence on taxpayer guarantees of MSMEs in Pati.

Page 10 of 10 | Total Record : 91

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