Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak UMKM Selama Pandemi Covid-19
نویسندگان
چکیده
This study aims to obtain empirical evidence the affect of tax rates, knowledge and understanding taxation, perceptions effectiveness taxation system, level trust in legal government systems towards taxpayer compliance. The sample this was taken using a purposive sampling method. number data processed 340. Data collection primary sources form questionnaire arranged with five-point Likerts scale. analysis technique used multiple linear regression techniques. result research shows that rate, has positive effect on compliance, while system negative compliance.Keywords: Knowledge; Effectiveness; Legal; Taxpayer Compliance.
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ژورنال
عنوان ژورنال: Wahana Riset Akuntansi
سال: 2021
ISSN: ['2338-4786', '2656-0348']
DOI: https://doi.org/10.24036/wra.v9i2.112026