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Profit - Profit Jurnal Manajemen, Bisnis dan Akuntansi - Vol. 3 Issue. 4 (2024)

Pengaruh Literasi Perpajakan, Moral Pajak dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Tana Toraja

Westerini Lusdani, Srisetyawanie Bandaso, Winta Panimba,



Abstract

The Influence of Tax Literacy. Tax Morale and Tax Incentives on MSME Taxpayer Compliance in Tana Toraja Regency. The aim of this research is to find out whether tax literacy. Tax morale and tax incentives influence MSME taxpayer compliance in Tana Toraja Regency. The data collection procedures for this research are: Questionnaire. The analysis technique uses multiple linear regression tests. The partial test results (t test) show that the tax literacy variable influences the mandatory compliance of MSMEs in Tana Toraja Regency, the tax moral variable influences the compliance of MSME taxpayers in Tana Toraja Regency and tax incentives influence the compliance of MSME taxpayers in Tana Toraja Regency. Meanwhile, the results of simultaneous testing (F test) show that the variables of tax literacy, tax morale and tax incentives influence MSME taxpayer compliance in Tana Toraja Regency







DOI :


Sitasi :

0

PISSN :

2963-4989

EISSN :

2963-5292

Date.Create Crossref:

16-Apr-2025

Date.Issue :

30-Nov-2024

Date.Publish :

30-Nov-2024

Date.PublishOnline :

30-Nov-2024



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Open

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