Expensive: Jurnal Akuntansi dan Keuangan
Vol 1 No 2 (2022): Mei

Pengaruh Penurunan Tarif Pajak, Kesadaran Wajib Pajak Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Kota Metro

Nurlina Herawati (Universitas Muhammadiyah Metro)
Nedi Hendri (Universitas Muhammadiyah Metro)
Elmira Febri Darmayanti (Universitas Muhammadiyah Metro)

Article Info

Publish Date
22 Oct 2022

Abstract

This study aims to determine the effect of the reduction of taxpayers, taxpayer awareness and modernization of the tax administration system on tax compliance. The type of research used is quantitative. The sample used in this study were 97 MSME taxpayers in the city of Metro. The data analysis technique used is multiple linear regression. The results showed that the reduction in tax rates had a significant effect on MSME taxpayer compliance at KPP Pratama Metro. Taxpayer awareness affects MSME taxpayer compliance at KPP Pratama Metro. Modernization of the Tax Administration System has an effect on MSME taxpayer compliance at KPP Pratama Metro

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Journal Info
Expensive: Jurnal Akuntansi dan Keuangan
Website

Abbrev

expensive

Publisher

Universitas Muhammadiyah Metro

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

Expensive: Jurnal Akuntansi dan Keuangan is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Universitas Muhammadiyah Metro. ...