The Effect of Taxpayer Awareness, Understanding’s Knowledge of Taxation on Compliance of Small and Medium Micro Business Taxpayers at Pratama Tax Service Office Cibitung (original) (raw)
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The purpose of this study is to find out a significant influence between Knowledge and Understanding of Taxation, Tax Service Quality, and Tax Awareness on the Compliance of Individual Taxpayers registered at the KPP of Jakarta Penjaringan. The research method used is multiple regression analysis. The data used are primary data; a sample is determined by convenience sampling method, data collected using a questionnaire. Respondents in this study amounted to 100 people. The results of this study are knowledge and understanding of taxation, tax service quality, and tax awareness have a significant positive effect on the compliance of individual taxpayers. This study also proves that tax awareness, knowledge, and understanding of taxation, and tax service quality are jointly influential towards individual taxpayer compliance.
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The purpose of this research is to provide empirical evidence regarding the mediating effect of tax awareness on relation between tax knowledge and taxpayer compliance. The impact of the tax services, tax sanctions, tax payer environment, tax understanding, on taxpayer compliance. The sample used in this research are respondents who are taxpayers in DKI Jakarta, Indonesia and work as entrepreneurs or freelancers. The method used for sampling in this research is Convenience Sampling. The number of samples for this research is 63 respondents. Testing data using SEM-PLS. The results that were obtained from this research are tax awareness has medating influence on relation between tax knowledge and taxpayer compliance. Tax services and tax sanctions have an influence on taxpayer compliance. Meanwhile, for taxpayer environment and tax understanding have no effect on taxpayer compliance. A taxpayer who has tax knowledge is more likely to have tax awareness which ultimately obeys in paying and reporting taxes.
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JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK, 2021
Small Medium Enterprises (SME) in Indonesia absorb 96% of the workforce and contribute 60% of Indonesia's GDP. This shows the magnitude of potential tax revenue for SME. Government Regulation No. 23 of 2018 which changes the rates to 0.5% is expected to make it easier for SME to comply with their tax obligations. The purpose of this study was to look at the influence between Understanding of Tax Regulations, Tax Sanctions, and Tax Rates on SME Tax Compliance in Bantul Regency This research is used descriptive method.The population in this study were all SME actors in Bantul Regency, and the sample was 100 SME actors in Bantul Regency. The sampling technique used is convenience sampling. The test results of this study indicate that Understanding of Tax Regulations and Tax Rates do not affect the SME Tax Compliance in Bantul Regency. Tax sanctions affect SME Tax Compliance in Bantul Regency
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