Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kecamatan Balikpapan Kota

Jurnal Ilmiah Akuntansi dan Keuangan

View Publication Info
 
 
Field Value
 
Title Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kecamatan Balikpapan Kota
 
Creator Handayani, Fice
Bachtiar, Bachtiar
Khomariah, Nur
 
Description The purpose of this research is to examine the factors that can affect UMKM taxpayer compliance, especially in Balikpapan Kota Subdistrict, namely knowledge and understanding of Government Regulation on taxation (PP No.46, 2013), taxpayer awareness, tax authorities services and modernization of the tax administration system. The sample used was 58 UMKM respondents who were registered in the Office of Cooperative, MSMEs, and industry in the city of Balikpapan. The sampling method uses the formula of Isaac and Michael with an error rate of 5%. In need of validity and reliability test for research instruments and multiple linear regression to analyze data. From the results obtained by the awareness of taxpayer and modernization of the tax administration system has a significant influence on the taxpayer compliance of UMKM Balikpapan City District. And other factors, namely the understanding of Government Regulations concerning taxation and tax authorities services do not have a significant effect. And the dominant influence is the modernization of tax administration systems such as e-filing, e-SPT, and others
 
Publisher P4M STIE Putra Bangsa
 
Date 2020-01-24
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.stieputrabangsa.ac.id/index.php/jiak/article/view/338
10.32639/jiak.v9i1.338
 
Source Jurnal Ilmiah Akuntansi dan Keuangan; Vol 9 No 1 (2020): JIAK; 53-60
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan; Vol 9 No 1 (2020): JIAK; 53-60
2580-510X
2548-9453
10.32639/jiak.v9i1
 
Language eng
 
Relation http://journal.stieputrabangsa.ac.id/index.php/jiak/article/view/338/249
 
Rights Copyright (c) 2020 Jurnal Ilmiah Akuntansi dan Keuangan
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library