PENGARUH PEMAHAMAN WAJIB PAJAK, PELAYANAN PETUGAS PAJAK, KESADARAN WAJIB PAJAK, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM

Authors

  • Rinny Meidiyustiani Universitas Budi Luhur
  • Qodariah Qodariah Universitas Budi Luhur
  • Sekar Sari Universitas Budi Luhur

DOI:

https://doi.org/10.52859/jba.v9i2.215

Keywords:

Understanding taxpayers, tax collection, awareness of taxpayers, education level, the fulfillment of tax obligations

Abstract

This study aims to analyze the effect of understanding taxpayers, tax officer services, taxpayer awareness, and education levels on taxpayer compliance. This research uses primary data. The population in this study is the taxpayer of SMEs in the food and beverage sector in South Tangerang City by using accidental sampling techniques by distributing questionnaires of 100 respondents. The data analysis technique used in this study is the method of multiple linear regression analysis and is processed using SPSS version 26. The results of this analysis show that understanding taxpayers, tax officer services, and education levels have a positive and significant effect on taxpayer compliance while awareness of taxpayers no significant effect on taxpayer compliance. While the remaining 44.7%, influenced by other variables outside the research model.

 

 

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Author Biography

Qodariah Qodariah, Universitas Budi Luhur

Fakultas Ekonomi

Program Studi Akuntansi/Manajemen

 

Published

2022-06-20

How to Cite

Meidiyustiani, R., Qodariah, Q., & Sari, S. (2022). PENGARUH PEMAHAMAN WAJIB PAJAK, PELAYANAN PETUGAS PAJAK, KESADARAN WAJIB PAJAK, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM. Jurnal Bina Akuntansi, 9(2), 184–197. https://doi.org/10.52859/jba.v9i2.215