Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal STRATEGIC
Maria Ulfa
Prodi D3 Perpajakan, Politeknik Bosowa
Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH SOSIALISASI, PEMAHAMAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN PENGETAHUAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA MAKASSAR Ilham Ilham; Maria Ulfa; Sri Nirmala Sari
Strategic : Jurnal Pendidikan Manajemen Bisnis Vol 21, No 2 (2021): Strategic
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/strategic.v21i2.38536

Abstract

This research wants to know the effect of socialization, understanding of taxation, quality of tax servicse and knowledge of tax rates on UMKM taxpayers compliance in Makassar City. The research analysis used multiple linear regression techniques with SPSS 23 software. The research using purposive sampling technique to 100 respondents. The results showed that partially the socialization variable had no effect on UMKM taxpayers compliance, the tax understanding variable affected UMKM taxpayers compliance, the tax service quality variable had no effect on UMKM taxpayers compliance and the knowledge variable on tax rates had an effect on UMKM taxpayers compliance in Makassar City. Simultaneously, the socialization variable, knowledge of taxation, quality of tax service and knowledge of tax rates affect the compliance of UMKM taxpayers in Makassar City.
Co-Authors Ilham Ilham Sri Nirmala Sari