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...
Main Authors: | , |
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Format: | Article |
Language: | Indonesian |
Published: |
Indonesia University of Education
2018-12-01
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Series: | Jurnal Riset Akuntansi dan Keuangan |
Online Access: | https://ejournal.upi.edu/index.php/JRAK/article/view/14421 |
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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 |