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PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN TARIF PERPAJAKAN, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada UMKM Yang Terdaftar Sebagai Wajib Pajak Di Kantor Pelayanan Pajak Pratama Malang Selatan)

Jurnal Ilmiah Riset Manajemen

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Title PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN TARIF PERPAJAKAN, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada UMKM Yang Terdaftar Sebagai Wajib Pajak Di Kantor Pelayanan Pajak Pratama Malang Selatan)
 
Creator Septiani, Eky
Susyanti, Jeni
Slamet, Afi Rachmat
 
Description ABSTRACTThis study aims to examine and analyze the effect of taxation socialization, knowledge of taxation rates, and understanding of taxation on tax compliance. This study took a total sample of 100 respondents from MSMEs registered as taxpayers at KPP Pratama, South Malang.The results of the analysis indicate that simultaneous socialization of taxation, knowledge of taxation rates, and understanding of taxation simultaneously influence taxpayer compliance. Partially the tax socialization does not affect taxpayer compliance, while taxation rates, and understanding of taxation affect taxpayer compliance.Keywords: Taxation socialization, knowledge of taxation rates, understanding of taxation, and tax compliance  
 
Publisher Jurnal Ilmiah Riset Manajemen
 
Contributor —
 
Date 2019-02-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jrm/article/view/2332
 
Source Jurnal Ilmiah Riset Manajemen; Ejrm Vol 08. No 08 Februari 2019
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jrm/article/view/2332/2188
 
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