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All Journal E-Jurnal Akuntansi Universitas Udayana
Ni Made Yastini
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Pemahaman Peraturan Perpajakan, Sosialisasi Pajak, Tarif Pajak dan Kepatuhan Wajib Pajak UMKM Ni Made Yastini; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p03

Abstract

This study aims to analyze the effect of understanding tax regulations, socialization of taxation and tax rates on compliance with MSME taxpayers. The study used the method of distributing questionnaires. The research subject is MSME taxpayer compliance in Gianyar Regency. The research was conducted at KKP Pratama Gianyar, with a sample of 99 MSME taxpayers. Analysis of research data using multiple linear analysis. Research shows understanding of tax regulations, tax socialization, and tax rates have a positive influence on compliance with MSME taxpayers in Gianyar Regency. So it can be concluded that MSME taxpayers will comply if they understand tax regulations, there is tax socialization and fair tax rates for MSMEs. Keywords: Tax; MSME; Tax Regulation.
Co-Authors Putu Ery Setiawan