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All Journal MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah Jurnal Pembangunan Pendidikan: Fondasi dan Aplikasi Terampil : Jurnal Pendidikan dan Pembelajaran Dasar Jurnal Akuntansi dan Pajak Halaqa : Islamic Education Journal Jurnal Analisa Sosiologi Ta'dibuna: Jurnal Pendidikan Islam Jurnal Sains Sosio Humaniora Jendela PLS: Jurnal Cendekiawan Ilmiah Pendidikan Luar Sekolah Academia Open Journal of Informatics and Vocational Education Tazkiyya: Jurnal Keislaman, Kemasyarakatan dan Kebudayaan Alhikam Journal of Multidisciplinary Islamic Education (AJMIE)
Isa Anshori
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

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Journal : Jurnal Akuntansi dan Pajak

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PENGETAHUAN DAN KESADARAN MASYARAKAT TENTANG WAJIBNYA PAJAK Adinda Try Hidayah; Isa Anshori
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4109

Abstract

Taxpayer awareness is a condition from which taxpayers know, understand and implement taxes correctly. The higher the level of awareness of taxpayers, the better understanding and implementation of taxes so as to increase tax payments. The purpose of this study was to find out how the level of public knowledge about taxes, the level of public awareness about tax obligations, and the influence of public awareness on national development in Indonesia. Analysis of the factors that influence small and medium business owners in reporting tax obligations in Ceceng going. The results conclude that all factors (knowledge of taxpayers, understanding of taxpayers on tax regulations, perceived benefits of taxpayers from taxes, optimistic attitude of taxpayers towards taxes) have an influence on taxpayer awareness, but the knowledge of taxpayers about taxes has a negative influence. on taxpayer awareness. However, the taxpayer's understanding of tax regulations, the benefits felt by taxpayers from taxes and the taxpayer's optimistic attitude towards taxes have a positive influence on tax awareness. From the results of this study, it can also be seen that the most dominant factor influencing taxpayer awareness is the taxpayer's understanding of tax regulations
Co-Authors adinda try hidayah Anisa Chahya Ningsih Bintang Anugrah Fahrurrozi Bunga Anggun Febriani Ellya Rohati Eva Wiji Lestari Fizatin Nisa' Gabrita Revinda Tara Jamalia Putri Prastiti Mufarrihul Hazin Nabila Kamaliya Nur Fitriyah Rahmah Rahmah Utari Alfafa Rima Nurul Hidayah