PENGARUH PERSEPSI TENTANG PENGETAHUAN, PERATURAN, DAN MANFAAT PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM KOTA SURAKARTA

Sri Haryanti, Bambang Mursito, Sudarwati Sudarwati

Abstract


This study aims to determine whether there is a partial influence on knowledge of taxation, tax regulations and tax benefits. The sampling technique in this study used purposive sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with multiple linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in the city of Surakarta while the tax benefits did not affect MSME taxpayer compliance in Surakarta.

Keywords: Tax compliance, tax knowledge, tax benefits and tax complianc

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DOI: http://dx.doi.org/10.29040/jie.v3i01.443

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