Pengaruh Persepsi Wajib Pajak Tentang Uu No. 7 Tahun 2021 Tentang Hpp, Pemaha…

ABSTRACT The growth of Micro, Small and Medium Enterprises in Pekanbaru City tends to increase. The government in 2021 then issued a law on Harmonization of Tax Regulations in order to increase tax compliance, one of the targets being individual taxpayers who own businesses. This study aims to determine the effect of taxpayer perceptions about Law no. 7 of 2021, understanding of taxation, and …