Pengaruh Pemahaman, Kesadaran, Pelayanan Fiskus, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak (Studi Kasus UMKM di Kabupaten Sumenep)
Daftar Isi:
- This study aims to determine that the understanding of taxpayers, taxpayer awareness, tax service services, and tax sanctions have an effect on MSME taxpayer compliance in the Sumenep district. The population in this study are MSMEs registered with the Cooperatives and SMEs Service, especially in the Sumenep Regency area. The sampling technique used purposive sampling technique with a total sample of 84 units of MSMEs. This study is a quantitative study using primary data obtained from questionnaires. Data analysis used a Likert scale as a calculation based on respondents' questions on the questionnaire, then processed using the SPSS program to obtain calculations to determine the effect of variables. The results of the study show that the variables of taxpayer understanding, taxpayer awareness, tax service services, and tax sanctions have an influence on MSME taxpayer compliance Keywords: understanding of taxpayers, awareness of taxpayers, tax services, tax sanctions, taxpayer compliance