e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah
Vol. 11 No. 1 (2022): e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah

Pengaruh pengetahuan pajak, kesadaran pajak dan tarif pajak terhadap kepatuhan pajak wajib Pajak UKM Kota Jambi

Fitrini Mansur (Dosen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi)
Reka Maiyarni (Dosen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi)
Eko Prasetyo (Dosen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi)
Riski Hernando (Dosen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi)

Article Info

Publish Date
31 Mar 2022

Abstract

This study aims to determine the compliance of taxpayers with their obligations to pay taxes. The theoretical concepts tested are tax knowledge, tax awareness, and tax compliance rates. Data was collected through questionnaires on 100 small and medium-sized businesses in the printing and screen printing sector. Multiple regression analysis was used to test the hypothesis. The results showed that tax knowledge, tax awareness, and tax rates positively affected taxpayer compliance. This research can assist the government in determining the policies needed to improve tax compliance. These results indicate that the government needs to increase tax awareness and attention to tax rates to improve tax compliance in fulfilling its tax obligations.

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Journal Info
e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah
Website

Abbrev

pdpd

Publisher

Universitas Jambi

Subject

Economics, Econometrics & Finance

Description

e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah difokuskan pada penerbitan artikel teoretis dan empiris di bidang ilmu ekonomi dan pembangunan daerah, dengan berbagai metode penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. ...