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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Sinar Manajemen Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Online Insan Akuntan ACCOUNTHIK : Journal of Accounting and Finance International Journal of Business Studies Jurnal Bina Akuntansi JIEB : Jurnal Ilmiah Ekonomi Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Sekretari & Administrasi (Serasi) Jurnal Revenue : Jurnal Ilmiah Akuntansi Yumary: Jurnal Pengabdian kepada Masyarakat Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Studi Ilmu Manajemen dan Organisasi Jurnal PkM (Pengabdian kepada Masyarakat) International Journal of Social Service and Research Jurnal Akuntansi dan Keuangan Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika dan Manajemen AKUNSIKA: Jurnal Akuntansi dan Keuangan JAMAIKA: Jurnal Abdi Masyarakat Jurnal Mutiara Ilmu Akuntansi Jurnal Ekbis (Ekonomi & Bisnis) Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal Akuntan Publik Jurnal Abdimastek (Pengabdian Masyarakat Berbasis Teknologi) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Bhinneka Multidisiplin Journal Jurnal Pengabdian Masyarakat Tekno
Meidiyustiani, Rinny
Universitas Budi Luhur
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Journal : Jurnal Bina Akuntansi

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PENGARUH PEMAHAMAN WAJIB PAJAK, PELAYANAN PETUGAS PAJAK, KESADARAN WAJIB PAJAK, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM Rinny Meidiyustiani; Qodariah Qodariah; Sekar Sari
Jurnal Bina Akuntansi Vol 9 No 2 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 2 Juli Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i2.215

Abstract

This study aims to analyze the effect of understanding taxpayers, tax officer services, taxpayer awareness, and education levels on taxpayer compliance. This research uses primary data. The population in this study is the taxpayer of SMEs in the food and beverage sector in South Tangerang City by using accidental sampling techniques by distributing questionnaires of 100 respondents. The data analysis technique used in this study is the method of multiple linear regression analysis and is processed using SPSS version 26. The results of this analysis show that understanding taxpayers, tax officer services, and education levels have a positive and significant effect on taxpayer compliance while awareness of taxpayers no significant effect on taxpayer compliance. While the remaining 44.7%, influenced by other variables outside the research model.
Co-Authors Abdul Kudus Almaas Rahmadhani Sulaiimah Cynthia Wulandari Dendi Anggi Gumilang Desi Natalia Dita Puspitawati Endah Sri Wahyuni Eny Retnoningrum Faeni, Dewi Puspaningtyas Gaol, Denada Faraswacyen L. Hakam Ali Niazi Hakam Ali Niazi Haryatih, Haryatih Heni Iswati Heni Iswati Heni Iswati Heni Iswati Hidayat, Ravindra Safitra Imelda Imelda, Imelda Indah Rahayu Lestari Indah Rahayu Lestari Indah Rahayu Lestari Indah Rahayu Lestari Indah Rahayu Lestari Isnaini Nur Hikmawati Ivo Rolanda Jihan Hasan L. Gaol, Denada Laksmiwati, Mia Muhamad Satrio Aditomo Nopaludin Nopaludin Nora Adriana Brabo Nora Andira Brabo Nur Fitri Septiani Nurma Elita Sari Oktaviani, Retno Fuji Prasetya, Rizky Eka Putri Febisianigrum Qodariah Qodariah Rachmat Arief Ratih Puspaningtias Faeni Ratih Puspitaningtyas Faeni Retno Fuji Oktaviani Rismawandi Rismawandi Sekar Sari Sugeng Priyanto Suryani Suryani Syaiful Anwar Triana Anggraeni Wulan Dwi Antari