Jurnal Riset Akuntansi dan Keuangan
Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed]

Pengaruh Pemahaman Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak UMKM

Indrawan, Rizki (Unknown)
Binekas, Bani (Unknown)

Article Info

Publish Date
21 Dec 2018

Abstract

The purpose of this study is to determine the influence of understanding and knowledge of tax on SME taxpayer compliance. The research method used is the explanatory method. The population in this study is the SMEs in Cimahi City with the number of sample of 200 respondents. The sampling technique used is a simple random sampling. The data retrieval technique used is a questionnaire by using Likert instrument measuring scale. Data analysis technique used is Multiple Linear Regression. The results showed that there is a positive influence of understanding of taxes and tax knowledge variables on the taxpayer compliance of SMEs in Cimahi City.

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Journal Info
Jurnal Riset Akuntansi dan Keuangan
Website

Abbrev

JRAK

Publisher

Universitas Pendidikan Indonesia

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset ...