Pengaruh Pemahaman Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak UMKM

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 u...

Full description

Bibliographic Details
Main Authors: Rizki Indrawan, Bani Binekas
Format: Article
Language:Indonesian
Published: Indonesia University of Education 2018-12-01
Series:Jurnal Riset Akuntansi dan Keuangan
Online Access:https://ejournal.upi.edu/index.php/JRAK/article/view/14421
_version_ 1818933932597444608
author Rizki Indrawan
Bani Binekas
author_facet Rizki Indrawan
Bani Binekas
author_sort Rizki Indrawan
collection DOAJ
description 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.
first_indexed 2024-12-20T04:56:14Z
format Article
id doaj.art-3e72a82202b14402a327333dc748454e
institution Directory Open Access Journal
issn 2338-1507
2541-061X
language Indonesian
last_indexed 2024-12-20T04:56:14Z
publishDate 2018-12-01
publisher Indonesia University of Education
record_format Article
series Jurnal Riset Akuntansi dan Keuangan
spelling doaj.art-3e72a82202b14402a327333dc748454e2022-12-21T19:52:43ZindIndonesia University of EducationJurnal Riset Akuntansi dan Keuangan2338-15072541-061X2018-12-016341942810.17509/jrak.v6i3.144218703Pengaruh Pemahaman Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak UMKMRizki Indrawan0Bani Binekas1Jenderal Achmad Yani UniversityUniversitas Jenderal Achmad YaniThe 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.https://ejournal.upi.edu/index.php/JRAK/article/view/14421
spellingShingle Rizki Indrawan
Bani Binekas
Pengaruh Pemahaman Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak UMKM
Jurnal Riset Akuntansi dan Keuangan
title Pengaruh Pemahaman Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak UMKM
title_full Pengaruh Pemahaman Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak UMKM
title_fullStr Pengaruh Pemahaman Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak UMKM
title_full_unstemmed Pengaruh Pemahaman Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak UMKM
title_short Pengaruh Pemahaman Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak UMKM
title_sort pengaruh pemahaman pajak dan pengetahuan pajak terhadap kepatuhan wajib pajak umkm
url https://ejournal.upi.edu/index.php/JRAK/article/view/14421
work_keys_str_mv AT rizkiindrawan pengaruhpemahamanpajakdanpengetahuanpajakterhadapkepatuhanwajibpajakumkm
AT banibinekas pengaruhpemahamanpajakdanpengetahuanpajakterhadapkepatuhanwajibpajakumkm