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Pengaruh Penerapan E-System Perpajakan, Pengetahuan Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm (Studi pada Wajib Pajak UMKM yang Terdaftar di Kantor Pelayanan Pajak Pratama Batam Selatan)

Tax compliance is an attitude of submission and obedience in fulfilling one's obligations in carrying out tax regulations as well as in calculating, reporting, and paying. This study aims to determine whether the tax e-system, tax knowledge, and tax sanctions affect the compliance of MSME taxpayers registered at the South Batam Primary Tax Service Office. The type of research used in this study is quantitative research with primary data sources and using 105 respondents whose questionnaires were distributed directly or via google form. Using the WarpPLS version 8.0 application to test the hypothesis. The results of this study indicate that the variable application of the e-system has no effect on MSME taxpayer compliance, while the variables of tax knowledge and tax sanctions affect MSME taxpayer compliance.

Keywords: e-system, knowledge, sanctions, taxpayer compliance

Ketersediaan
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Perpustakaan Universitas Riau 1902111804
1902111804
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902111804
Penerbit
Pekanbaru : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902111804
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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