Pengaruh Pemahaman Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UMKM Manggarsari di Surabaya
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Kusumawardhani, Anindita Fitria
Subject
657 - ACCOUNTING
Datestamp
2024-01-04 08:50:10
Abstract :
This study aims to determine the effect of tax understanding, taxpayers awareness, tax sanctions, and tax socialization on taxpayer compliance. The population in this study are taxpayers who are MSME actors who are members of the Manggarsari MSME community in Tambaksari sub-district. The sampling technique used purposive sampling of 52 samples. The research instrument used a questionnaire with a likert scale to measure respondents opinions. The data in this study used primary data which was processed using multiple linier regression analysis techniques. Based on the results of the t statistical test (t test) shows that understanding of taxes has a t value of 2.387 and a significant value of 0,021 < 0,05 it can be concluded that the variable understanding of taxes has an effect on taxpayer compliance. Taxpayer awareness has a t value of 5.000 and a significant value of 0,001 < 0,05 so it can be concluded that the variable of taxpayer awareness effects taxpayer compliance. Tax sanctions have a t value 5.278 and a significant value of 0,000 < 0,05 so it can be concluded that the variable tax sanctionts affects taxpayer awareness. Tax socialization has a t value of 0.474 and a significant value of 0,459 ? 0.05 it can be concluded that the tax socialization variable has no effect on taxpayer compliance. Keywords: Understanding, Awareness, Sanctions, Socialization, Compliance
This study aims to determine the effect of tax understanding, taxpayers awareness, tax sanctions, and tax socialization on taxpayer compliance. The population in this study are taxpayers who are MSME actors who are members of the Manggarsari MSME community in Tambaksari sub-district. The sampling technique used purposive sampling of 52 samples. The research instrument used a questionnaire with a likert scale to measure respondents opinions. The data in this study used primary data which was processed using multiple linier regression analysis techniques. Based on the results of the t statistical test (t test) shows that understanding of taxes has a t value of 2.387 and a significant value of 0,021 < 0,05 it can be concluded that the variable understanding of taxes has an effect on taxpayer compliance. Taxpayer awareness has a t value of 5.000 and a significant value of 0,001 < 0,05 so it can be concluded that the variable of taxpayer awareness effects taxpayer compliance. Tax sanctions have a t value 5.278 and a significant value of 0,000 < 0,05 so it can be concluded that the variable tax sanctionts affects taxpayer awareness. Tax socialization has a t value of 0.474 and a significant value of 0,459 ? 0.05 it can be concluded that the tax socialization variable has no effect on taxpayer compliance. Keywords: Understanding, Awareness, Sanctions, Socialization, Compliance
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