Optimal: Jurnal Ekonomi dan Manajemen
Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen

Pengaruh Pengetahuan Peraturan Perpajakan Dan Ketegasan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kecamatan Lembang

Angelina Simanjuntak (Universitas Advent Indonesia)
Herold Moody Manalu (Universitas Advent Indonesia)

Article Info

Publish Date
25 Oct 2023

Abstract

The aim of this research is to examine the relationship between UMKM taxpayer compliance in Lembang Regency and two factors, namely understanding tax regulations and the severity of tax sanctions. This research uses a qualitative approach by distributing questionnaires. The target demographic is UMKM taxpayers in Lembang Regency, and the research sample consists of 50 companies. Descriptive statistics, multiple linear regression analysis, classical assumption analysis, hypothesis testing, and coefficient of determination are just some of the tools used in this data analysis. The findings of this research highlight the importance of thorough knowledge of tax regulations and strict tax sanctions in ensuring UMKM taxpayer compliance in Lembang Regency.

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Journal Info
Optimal: Jurnal Ekonomi dan Manajemen
Website

Abbrev

optimal

Publisher

Amik Veteran Purwokerto

Subject

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

Description

Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, ...