PENGARUH PENGETAHUAN WAJIB PAJAK, PENERAPAN E-FILING, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN ADMINISTRASI WAJIB PAJAK UMKM

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Published: Apr 10, 2023
DOI: https://doi.org/10.24912/jpa.v5i2.23627
Keywords:
UMKM Taxpayer Knowledge E-Filing, Tax Sanctions Taxpayer Administrative Compliance

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Vinny Sherlina
Estralita Trisnawati

Abstract

This research aims to determine the influence of taxpayer knowledge, the application of EFiling, and tax sanctions on UMKM taxpayer compliance. This research sampling method
is a simple random sampling, with 100 sample of UMKM’s owner in Tangerang City. The
data processing technique used in this study is a multiple linear regression model through
IBM SPSS Statistic 25 Software . The results of this study indicate that taxpayer knowledge,
the application of E-Filing, and tax sanctions have a positive effect on UMKM taxpayer
compliance. The implication of this research is to provide additional benefits of knowledge,
insight and information for readers about UMKM taxes.

Article Details

Issue
Vol. 5 No. 2 (2023): April 2023
Section
Articles
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