Pengaruh Pengetahuan Pajak, Moral Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak

Aska, Ara Faridah Nur Sausan (2022) Pengaruh Pengetahuan Pajak, Moral Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak. Journal of Culture Accounting and Auditing, 1 (1). pp. 14-26. ISSN 2830-5574

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Abstract

This research aims to analyze the the effect of knowledge taxes, tax morale, and sanctions taxation on taxpayer compliance of MSMEs ( Micro, Small, and Medium Enterprises ) in Gresik Regency. This research method uses quantitative descriptive methods and primary data using a questionnaire. The sampling technique uses purposive sampling. Data collection is done by sending questionnaire via broadcasting chat in the form of goolge form. The number of questionnaire processed was 97 questionnaire. Data were analyzed using multiple linier regression analysis. The result of this study indicate that knowledge taxes does not have a significant effect on taxpayer compliance. Whereas tax morale and sanctions taxation has a positive effect on tax compliance.

Item Type:	Article
Uncontrolled Keywords:	knowledge taxes, tax morale, sanctions taxation, taxpayer compliance MSMEs
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program
Depositing User:	Ara Faridah Nur Sausan Aska
Date Deposited:	15 Aug 2022 02:05
Last Modified:	15 Aug 2022 02:05
URI:	http://eprints.umg.ac.id/id/eprint/6346

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