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PENGARUH PERSEPSI WAJIB PAJAK ATAS PENERAPAN PERATURAN PEMERINTAH NO. 23 TAHUN 2018, PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH KOTA MALANG

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PERSEPSI WAJIB PAJAK ATAS PENERAPAN PERATURAN PEMERINTAH NO. 23 TAHUN 2018, PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH KOTA MALANG
 
Creator Sunaryo, Rizki Dwi Prasetyo
Malikah, Anik
Junaidi, Junaidi
 
Description ABSTRACTThe purpose of this study was to determine the effect of perception of taxpayers on the application of Government Regulation no. 23 of 2018, Taxation Understanding and Taxpayer Awareness of Micro, Small and Medium Business Taxpayer Compliance in Malang City. Samples were selected using purposive sampling obtained by 240 respondents based on the criteria applied. This research uses multiple linear regression models. The results of this study indicate that the Perception of Taxpayers on the Application of Government Regulation No. 23 of 2018, Taxpayer Understanding and Taxpayer Awareness has a significant positive effect on Taxpayer Compliance No. 23 of 2018. Perception of Taxpayers on the Application of Government Regulation No. 23 of 2018 does not affect the compliance of Micro, Small and Medium Enterprises Taxpayer Malang. Understanding Taxation has a significant positive effect on Compliance of Micro, Small and Medium Enterprises Taxpayer Malang. Awareness of Taxpayers has a significant positive effect on compliance of Micro, Small and Medium Business Taxpayers of Malang City.Keywords: Perception of Taxpayers on the Application of Government Regulation No. 23 of 2018, Understanding of Taxation and Taxpayer Awareness and Taxpayer Compliance
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-08-13
 
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/jra/article/view/8287
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/8287/6831
 
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