PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN WAJIB PAJAK, PELAYANAN FISKUS, TARIF PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK
| Main Authors: | Tunggal Dewi, Novia, Sumaryanto, Sumaryanto |
|---|---|
| Format: | Naskah Publikasi NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.uad.ac.id/15331/6/T1_1500012301_NASKAH%20PUBLIKASI.pdf http://eprints.uad.ac.id/15331/ |
Daftar Isi:
- This study is aimed to examine the effect of taxpayer awareness, understanding of taxpayer, tax authorities service, tax rate and tax sanction to individual taxpayer compliance at Micro Small Medium Enterprise (MSME) of batik sector in Yogyakarta city. The sampling technique use nonprobability sampling using the quota sampling method. There are 32 questionnaries that can be processed in this study. The data used are primary data and using a questionnaire as the instrument. The data were analyzed using multiple linear regression analysis and the data were tested by using SPSS program. The results show that taxpayer awareness, understanding of taxpayer, tax authorities service, tax rate and tax sanction have a significant and positive effect on the individual taxpayer compliance at Micro Small Medium Enterprise (MSME) of batik sector in Yogyakarta city