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All Journal Jurnal Kompetitif Jurnal Ilmiah Akuntansi Rahmaniyah Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Strategi
Yunidar Erlina
Universitas Tridinanti
Economics, Econometrics & Finance

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Journal : Strategi

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PENGARUH PENGETAHUAN PERPAJAKAN DAN KEPERCAYAAN PADA APARAT PAJAK TERHADAP KEPATUHAN DALAM MENDAFTARKAN DIRI SEBAGAI WAJIB PAJAK (Studi Empiris pada UMKM di Kota Palembang) Ernawati Ernawati; Kamariah Kamariah; Yunidar Erlina
Strategi : Jurnal Manajemen Vol 12, No 02 (2022): Oktober
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/strategi.v12i02.960

Abstract

Tax is a source of state financing. The obligation to pay taxes is regulated in the applicable law. One is registering as a taxpayer, as evidenced by the Taxpayer Identification Number (TIN). Many traders do not have TIN because of lack of knowledge and trust in the tax authorities. Previous research stated that knowledge about taxation and trust in tax officials had a positive and significant impact on compliance in registering as a taxpayer. Therefore, this study aims to prove empirically the influence of taxation knowledge and trust in tax authorities on compliance in registering as a taxpayer.The type of research is quantitative. The population is 8,102, a sample of 100 traders using Convinience Sampling. The research data is a questionnaire. Test data using test instruments, classical assumptions, multiple regression analysis, and hypothesis testing. The results showed that simultaneously there was a positive and significant influence between tax knowledge and trust in the tax authorities on compliance in registering as a taxpayer. Partially the knowledge of taxation and trust in the tax apparatus has a positive and significant influence on compliance in registering as a taxpayerKeywords: Taxation of knowledge and trust in taxes.
Co-Authors Ellen Sumiarni Ernawati Ernawati Kamariah Kamariah Teguh Santoso Yancik Syafitri