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All Journal Jurnal Akuntansi Indonesia Kinerja JBTI : Jurnal Bisnis : Teori dan Implementasi Proceeding SENDI_U Jurnal Kajian Akuntansi Jurnal Mantik Penusa International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi Jurnal Magister Administrasi Publik Jurnal Bingkai Ekonomi (JBE) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Muria Jurnal Layanan Masyarakat Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside JURNAL ECONOMINA
Afifi, Zaenal
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Muria Kudus
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)

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The Effect of Tax Knowledge, Taxpayer Awareness, Education Level, Tax Socialization and Tax Justice on Taxpayer Compliance for SMEs (Study On Convection Taxpayer In Kudus) Putri APRILIA; ZULIYATI; Zaenal AFIFI
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 8 No. 1 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI)
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v8i1.632

Abstract

This study aims to examine the effect of tax knowledge, taxpayer awareness, education level, tax socialization, and tax justice on taxpayer compliance in UMKM in Kudus. The population in this study is UMKM in Kudus which is engaged in convection. The method in this study used purposive sampling with a total sample of 136 convection units. The type of research used is quantitative research which aims to reveal the truth contained in the research problem that I studied with multiple linear regression testing. The results of this study indicate that tax knowledge and tax socialization have a positive effect on taxpayer compliance for UMKM. This shows that the higher the level of knowledge and socialization of taxation in UMKM taxpayers, UMKM taxpayers are also more obedient to tax regulations. while taxpayer awareness, education level, and tax justice have a negative effect on UMKM taxpayer compliance. This shows that taxpayer awareness, education level, and tax justice do not make UMKM taxpayers obedient to taxation.
Co-Authors - Sukirman Aditya Candra Nugroho Ahmad Zazuli Amalia Lestari Amin Kuncoro Anita Ismiati Dennyca Hendriyanto Nugroho Muhammad Imam Ghozali Mulyanto Mulyanto Mulyanto Mulyanto Nanik Ermawati Nanik Ermawati, Nanik Nugroho, Dennyca Hendriyanto Putri APRILIA Sukirman Sukirman Sukma Wijayanti Wibowo Harry Sugiharto Zuliyati Zuliyati