Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pengelola Usaha Mikro Kecil dan Menengah (UMKM) dalam Membayar Pajak

Ramadhan, Ahmad Fikri (2025) Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pengelola Usaha Mikro Kecil dan Menengah (UMKM) dalam Membayar Pajak. Journal of Culture Accounting and Auditing, 4 (1). pp. 15-28. ISSN 2830-0289

	Text Halaman Persetujuan Publikasi Jurnal.pdf Download (1MB)
	Text (Artikel Publikasi) Artikel.pdf Download (660kB)

Abstract

The growth of micro, small and medium enterprises in Gresik Regency should have an impact on increasing regional income, but it has not contributed much to regional tax revenue. Therefore, this study aims to test the effect of self-assessment implementation on tax compliance of MSME managers in Gresik Regency. This study uses a descriptive quantitative method that takes 84 respondents through the Slovin formula on MSME managers in Gresik Regency. Data were collected using a Likert model questionnaire. The results of the multiple linear regression analysis obtained a value of t = 4.159 and p = 0.000 (p <0.05) which means that self-assessment has a positive and significant effect on taxpayer compliance; and a value of t = 4.707 with p = 0.000 (p <0.05) indicates that tax planning has a positive and significant effect on taxpayer compliance.

Item Type:	Article
Uncontrolled Keywords:	Self Assesment, Tax Planning, Taxpayer Compliance, MSME Managers.
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 Accounting Study Program
Depositing User:	Ahmad Fikri Ramadhan
Date Deposited:	20 Aug 2025 06:38
Last Modified:	20 Aug 2025 06:38
URI:	http://eprints.umg.ac.id/id/eprint/14297

Actions (login required)

View Item