Pengaruh Pengetahuan Perpajakan, Pemanfaatan Teknologi, Sanksi Pajak, dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak UMKM

R.Andro Zylio Nugraha ; Arief Nurrahman ; Agatha Saputri ; Dian Juliani ; Caesar Rosyad Achmadi
JUREKSI (Journal of Islamic Economics and Finance) 📅 2024 Vol 2, No 2 🔗 DOI: 10.59841/jureksi.v2i2.1113
Abstract
Micro, Small, and Medium Enterprises (MSMEs) are very important pillars in the economy in Indonesia. MSMEs play a very important role in Tax revenue which is the main source of state revenue which has a very large and reliable role for the development of the country, especially in Indonesia. This study uses a quantitative research approach and aims to estimate and test the effect of taxation knowledge, information technology utilisation, tax penalties, and education level on MSME taxpayer compliance in the Special Region of Yogyakarta. Respondents in this study are MSME owners in the Special Region of Yogyakarta (DIY) whose businesses are still actively operating until the research time. The number of questionnaires collected was 183. The sampling technique used in this study was purposive sampling. Data analysis in this study was carried out quantitatively, using smartpls management tools which represented the results and research hypotheses.  Based on the test results and discussion carried out, conclusions can be drawn, namely: knowledge of tax regulations (X1), utilisation of information technology (X2), implementation of tax sanctions (X3) and level of education (X4) have an influence on the compliance of MSME taxpayers in the Special Region of Yogyakarta.
Keywords
MSMEs; Tax Compliance; Special Region of Yogyakarta
How to Cite

R.Andro Zylio Nugraha, et al. (2024). Pengaruh Pengetahuan Perpajakan, Pemanfaatan Teknologi, Sanksi Pajak, dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak UMKM. JUREKSI (Journal of Islamic Economics and Finance), 2(2). https://doi.org/10.59841/jureksi.v2i2.1113

R.Andro Zylio Nugraha; Arief Nurrahman; Agatha Saputri; Dian Juliani; Caesar Rosyad Achmadi, "Pengaruh Pengetahuan Perpajakan, Pemanfaatan Teknologi, Sanksi Pajak, dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak UMKM," JUREKSI (Journal of Islamic Economics and Finance), vol. 2, no. 2, 2024.

R.Andro Zylio Nugraha; Arief Nurrahman; Agatha Saputri; Dian Juliani; Caesar Rosyad Achmadi. "Pengaruh Pengetahuan Perpajakan, Pemanfaatan Teknologi, Sanksi Pajak, dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak UMKM." JUREKSI (Journal of Islamic Economics and Finance), vol. 2, no. 2, 2024.

R.Andro Zylio Nugraha; Arief Nurrahman; Agatha Saputri; Dian Juliani; Caesar Rosyad Achmadi. "Pengaruh Pengetahuan Perpajakan, Pemanfaatan Teknologi, Sanksi Pajak, dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak UMKM." JUREKSI (Journal of Islamic Economics and Finance) 2, no. 2 (2024).

R.Andro Zylio Nugraha, et al. (2024) 'Pengaruh Pengetahuan Perpajakan, Pemanfaatan Teknologi, Sanksi Pajak, dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak UMKM', JUREKSI (Journal of Islamic Economics and Finance), 2(2). doi: 10.59841/jureksi.v2i2.1113.

R.Andro Zylio Nugraha; Arief Nurrahman; Agatha Saputri; Dian Juliani; Caesar Rosyad Achmadi. Pengaruh Pengetahuan Perpajakan, Pemanfaatan Teknologi, Sanksi Pajak, dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak UMKM. JUREKSI (Journal of Islamic Economics and Finance). 2024;2(2).

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