EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 12 No 1 (2024): Januari

Overview Of Umkm Taxpayer Compliance UMKM Cases In Aceh Province

Cut Tara Merinda (Universitas Syiah Kuala)
Rita Meutia (Universitas Syiah Kuala)
Indayani Indayani (Universitas Syiah Kuala)

Article Info

Publish Date
04 Jan 2024

Abstract

This study aims to determine the effect of tax socialization, taxpayer awareness and tax knowledge on MSME taxpayer compliance in the Districts/Cities of Aceh Province. The population of this study is all MSMEs registered in the Aceh Regional Office of the Directorate General of Taxes. While the determination of the number of samples in this study using the Slovin formula and obtained the results of 397 respondents consisting of 23 Districts/Cities in Aceh Province. Data collection techniques used in this study were to use a questionnaire and data analysis methods using multiple linier regression with analysis tools using SPSS version 25. The results of this study indicate that simultaneously and partially variables of tax socialization, taxpayer awareness and tax knowledge affect taxpayer compliance.

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Journal Info
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Website

Abbrev

ER

Publisher

Universitas Dehasen Bengkulu

Subject

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

Description

Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and ...