INFLUENCE OF KNOWLEDGE AND UNDERSTANDING OF TAXATION, LEVEL OF INCOME OF TAXPAYERS, LEGAL PROVISIONS AND TAX SANCTIONS, AND PERCEPTION OF TAXPAYERS ON THE WILLINGNESS OF SME TO PAY TAXES (EMPIRICAL STUDY OF SME IN PASAR TANAH ABANG BLOK A)
| Main Authors: | Muhammad Abdul Muis, Nany Saryono Putri |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Politeknik Bisnis dan Pasar Modal
, 2018
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| Subjects: | |
| Online Access: |
http://jurnal.bcm.ac.id/index.php/jma/article/view/11 http://jurnal.bcm.ac.id/index.php/jma/article/view/11/9 |
Daftar Isi:
- This study aims to determine the influence of knowledge and understanding of taxation, the level of income of the taxpayers, the tax legal provisions and sanctions, and the perception of the taxpayer on the willingness of SMEs to pay taxes (Empirical Study of SMEs at Pasar Tanah Abang Blok A).This research method is an associative causal research (quantitative). The population was SMEs in Central Jakarta and sampled as many as 55 people. This study used primary data obtained from the respondents or questionnaires. The data have been collected and analyzed by the data analysis method first performed classical assumption test before hypothesis test. classical assumptions and hypothesis testing was calculated using software SPSS version 20 for Windows. the hypothesis was tested using multiple linear regression with t test and F test at 5% significance level (α = 0.05), as well as the coefficient of determination test.Results of analysis showed that partial knowledge and understanding of taxation, legal provisions and tax sanctions, and the perception of the taxpayer have a significant positive effect on the willingness of SMEs to pay taxes and partially assessable income level but haven’t significantly effect to the willingness to pay taxes. Likewise, by simultaneously, also found a significant effect of knowledge and understanding of taxation, the level of income of the taxpayer, the tax legal provisions and sanctions, and the perception of the taxpayer on the willingness of SMEs to pay taxes in Tanah Abang Blok A with R-square of 86%.