Pemahaman Peraturan Perpajakan, Sosialisasi Pajak, Tarif Pajak dan Kepatuhan Wajib Pajak UMKM

نویسندگان

چکیده

This study aims to analyze the effect of understanding tax regulations, socialization taxation and rates on compliance with MSME taxpayers. The used method distributing questionnaires. research subject is taxpayer in Gianyar Regency. was conducted at KKP Pratama Gianyar, a sample 99 Analysis data using multiple linear analysis. Research shows socialization, have positive influence taxpayers So it can be concluded that will comply if they understand there fair for MSMEs.
 Keywords: Tax; MSME; Tax Regulation.

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ژورنال

عنوان ژورنال: E-Jurnal Akuntansi

سال: 2022

ISSN: ['2302-8556']

DOI: https://doi.org/10.24843/eja.2022.v32.i10.p03