FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PEMILIK UMKM DI JAKARTA BARAT
Main Article Content
Abstract
This study aims to determine the effect of tax socialization, money ethics and women in
control on tax compliance of MSME owners in the city of West Jakarta. Nonprobability
sampling and purposive sampling method were used for sampling, with a total 100
samples obtained with some term and conditions while sampling. The data processing
technique uses multiple regression analysis, then processed with Microsoft Excel 2013
and SPSS 24 program. The result of this study indicate that tax socialization, money
ethics and women in control have significant positive effects on tax compliance
partially, and have significant positive effects simultaneously. The implication of this
research is to increase and adding some taxation knowledge, encourage the MSME
owners to come to realization that they have to follow the taxation regulation so they
can avoide the fine or tax evasion in advance.
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