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All Journal LOGIK@ Jurnal Sinergi Jurnal Akuntansi & Auditing Indonesia Jurnal Ekologi Kesehatan Jurnal Mahasiswa Fakultas Hukum Jurnal Ilmu Produksi dan Teknologi Hasil Peternakan TA'DIBUNA: Jurnal Pendidikan Agama Islam FALASIFA : Jurnal Studi Keislaman JURNAL BAHASA, SASTRA DAN PEMBELAJARANNYA Jurnal Aplikasi Bisnis SIGMA Jurnal Online Insan Akuntan El-Wasathiya: Jurnal Studi Agama Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences SUHUF: Jurnal Pengkajian Al-Qur'an dan Budaya Swara Patra : Majalah Ilmiah PPSDM Migas Al-Khidmah: Jurnal Pengabdian Kepada Masyarakat Edupedia: Jurnal Studi Pendidikan dan Pedagogi Islam Javanologi: International Journal of Javanese Studies Prosiding Seminar Nasional Unimus
Mahmudi Mahmudi
Universitas Negeri Malang
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Journal : Jurnal Online Insan Akuntan

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Analisis Tingkat Kepatuhan Pajak Penghasilan pada Wajib Pajak Pelaku UMKM di Indonesia Saraswati Saraswati; Mahmudi Mahmudi
JURNAL ONLINE INSAN AKUNTAN Vol 8 No 1 (2023): Jurnal Online Insan Akuntan (Juni 2023)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v8i1.2179

Abstract

This research aims to analyze the effects of tax morality, perception of justice, trust in public authority, taxpayer awareness, understanding of tax procedures and understanding of tax regulations on tax compliance by taxpayer micro, small and medium enterprises (MSMEs) in Indonesia. Taxpayer compliance is a situation where taxpayers must fulfill and carry out all their tax duties. The sample of this research is taxpayer of micro, small and medium enterprises. This research used purposive sampling method, then obtained 155 taxpayers as respondents. IBM SPSS Statistics 26.0 was used to performed data analysis with multiple linear regression models. The results shows that tax morality, perception of justice, trust in public authority, taxpayer awareness, understanding of tax procedures and understanding of tax regulations have a positive and significant effect on MSMEs taxpayer compliance in Indonesia.
Co-Authors Anis Nafila Dewi Restiningrum Dina Mariana Elly Nurmaidah Evi Tamala Forman Novrindo Sidjabat Ibnu Mukti Ida Kristiana Iftihor Iftihor Ira Setiawati Jakaria Jakaria Kandiri Kandiri Moh. Wardi Muhammad Manaqib, Muhammad Muqoffi Muqoffi Nurazizah Nurazizah R. Priyanto Rizal Rizal Saraswati Saraswati Sufriadi Sufriadi Suma'inna Suma'inna Vichy Alwi Yuli Puspitasari