Open AccessPENGARUH PERSEPSI TENTANG PENGETAHUAN, PERATURAN, DAN MANFAAT PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA KPP PRATAMA SURAKARTA
Author(s) -
S. Sos Eni Kardi Wiyati,
Endang Masitoh Wahyuningsih,
Anita Wijayanti
Publication year - 2019
Publication title -
jurnal ilmiah edunomika
Language(s) - English
Resource type - Journals
ISSN - 2598-1153
DOI - 10.29040/jie.v3i01.477
Subject(s) - taxpayer , accounting , business , descriptive statistics , compliance (psychology) , sample (material) , economics , mathematics , psychology , statistics , social psychology , chemistry , chromatography , macroeconomics
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 simple rondom sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in KPP Pratama Surakarta while the tax benefits did not affect MSME taxpayer compliance in KPP Pratama Surakarta.
Keywords: Tax compliance, tax knowledge, tax benefits and tax complianc