Pengaruh Perubahan Tarif Pajak, Tingkat Pendapatan dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Gresik

Pinasti, Putri (2023) Pengaruh Perubahan Tarif Pajak, Tingkat Pendapatan dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Gresik. Jurnal Mutiara Ilmu Akuntansi (JUMIA), 1 (4). pp. 340-358. ISSN 2964-9943

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Abstract

This study aims to examine the effect of changes in tax rates, income levels and understanding of taxation on MSME taxpayer compliance. The population in this study are individual taxpayers who have businesses in Gresik Regency. The approach in this research is a quantitative approach. The sampling technique in the research was carried out by the methodpurposive sampling obtained a sample of 58 respondents. The data used is primary data by distributing questionnaires to individual taxpayers who have businesses. Testing data analysis using application assistance SmartPLS Version 3.2.9. The results showed that changes in tax rates had a significant positive effect on MSME taxpayer compliance, income levels had a positive and significant effect on MSME taxpayer compliance and understanding of taxation had a significant positive effect on taxpayer compliance.

Item Type:	Article
Uncontrolled Keywords:	Changes in Tax Rates, Income Levels, Tax Understanding, MSME Taxpayer Compliance.
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:	PUTRI PINASTI
Date Deposited:	26 Sep 2023 09:48
Last Modified:	26 Sep 2023 09:48
URI:	http://eprints.umg.ac.id/id/eprint/8664

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