Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kota Semarang

Iftakukhoiri ; Ilham ; Daniel Bagana ; Batara
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 📅 2024 Vol 16, No 2 🔗 DOI: 10.51903/kompak.v16i2.1307 ★ 2 Sitasi
Abstract
The purpose of this study is to evaluate and assess the impact of taxpayer comprehension, taxpayer awareness, and tax sanctions on compliance with MSME taxpayers in the city of Semarang. A qualitative technique was adopted for the research. Data gathering strategies included the distribution of questionnaires based on the study's criteria. Purposive sampling was utilized in this investigation. The study's findings indicate that Taxpayer Understanding, Taxpayer Awareness, and Tax Sanctions have a beneficial impact on MSME Taxpayer Compliance. It is desired that the Directorate General of Taxes would continue to improve the socialized of taxation among the general population, particularly MSME actors. This is done to promote taxpayers' comprehension and awareness of MSME actors' responsibilities to comply with applicable legislation.
Keywords
taxpayer comprehension taxpayer awareness tax sanction Micro Small Medium Enterprises
How to Cite

Iftakukhoiri, et al. (2024). Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kota Semarang. KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi, 16(2). https://doi.org/10.51903/kompak.v16i2.1307

Iftakukhoiri, Ilham; Daniel Bagana, Batara, "Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kota Semarang," KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi, vol. 16, no. 2, 2024.

Iftakukhoiri, Ilham; Daniel Bagana, Batara. "Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kota Semarang." KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi, vol. 16, no. 2, 2024.

Iftakukhoiri, Ilham; Daniel Bagana, Batara. "Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kota Semarang." KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 16, no. 2 (2024).

Iftakukhoiri, et al. (2024) 'Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kota Semarang', KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi, 16(2). doi: 10.51903/kompak.v16i2.1307.

Iftakukhoiri, Ilham; Daniel Bagana, Batara. Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kota Semarang. KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi. 2024;16(2).

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