Pengaruh Pelayanan, Sanksi Keterlambatan Pembayaran Pajak Dan Pelaporan Pajak…

The purpose of this research is to knowing the effect of tax services, penalties of delay payments, and penalties of delay tax reporting to the obedience of micro, small and medium enterprise taxpayers using SAK ETAP. The techniques of data collection were used closed questionnaires. Total of population in this research are 68 UMKM Taxpayers using SAK ETAP. In determining the number of sam…