Scientific Journal of Reflection : Economic, Accounting, Management and Business
Vol. 5 No. 4 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business

KEPATUHAN WAJIB PAJAK UMKM KABUPATEN KARO DITINJAU DARI PEMAHAMAN PENYUSUNAN LAPORAN KEUANGAN, INSENTIF PAJAK DAN PENGETAHUAN PERPAJAKAN

Yunita Eriyanti Pakpahan (Unknown)
Ewin Ginting (Unknown)

Article Info

Publish Date
01 Oct 2022

Abstract

The purpose of this research is to test and analyze the compliance of MSME taxpayers in Karo Regency. The total population in this study was 10,440 MSMEs recorded at the Karo Regency Cooperative, Employment and MSME Service from the agriculture, industry, services and tourism sectors. A sample of 100 SMEs was determined using the Slovin sample size formula. The sampling technique used was simple and purposive random sampling technique. Data were analyzed using descriptive statistics. The conclusion obtained from this study is that the variables of understanding the preparation of financial statements and tax incentives have an effect on MSME taxpayer compliance. However, tax knowledge does not affect the compliance of MSME taxpayers in Karo Regency.

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Journal Info
Scientific Journal of Reflection : Economic, Accounting, Management and Business
Website

Abbrev

SJR

Publisher

Sekolah Menengah Kejuruan Pustek Serpong

Subject

Economics, Econometrics & Finance

Description

SCIENTIFIC JOURNAL OF REFLECTION is a venue for scientists, practitioners, teachers and students to publish research results, critical analysis and applied concepts in economic scope including economics studies, accounting studies and management and business ...