Trilogi Accounting & Business Research
Vol 4, No 1 (2023)

PENGARUH SOSIALISASI, TINGKAT PENDIDIKAN, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM

Alqarana Maylinda Anggraeni (Universitas Trilogi)
Rizka Ramayanti (Universitas Trilogi)

Article Info

Publish Date
08 Jun 2023

Abstract

MSME tax is one of the national development sources. This study aimed to evaluate the relationship between tax socialization, education level, taxation comprehension, and government regulation No. 23 of 2018 on MSME taxpayer compliance. This research was done by forty East Jakarta MSME respondents. Utilizing Partial Least Square, the SmartPLS application conducts data analysis. This study demonstrates that tax socialization and comprehension affect MSME taxpayer compliance, while education level has no effect.Keywords: Tax Socialization, Education Level, Tax Understanding PP No. 23 of 2018

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Journal Info
Trilogi Accounting & Business Research
Website

Abbrev

TABR

Publisher

Universitas Trilogi

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

TABR merupakan jurnal yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Universitas Trilogi. TABR merupakan media komunikasi dan publikasi naskah ilmiah yang memiliki komitmen untuk menyebarkan hasil penelitian, sajian kasus, dan tinjauan pustaka guna memperluas wawasan, memutakhirkan ...