PENGARUH SOSIALISASI PERPAJAKAN, PERILAKU APARAT PAJAK, SISTEM ADMINISTRASI PAJAK MODERN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survei pada UMKM Pengrajin Kayu di Pasar Mebel Gilingan Surakarta)

Aprilyani; Faradina Wahyu; Harimurti; Fadjar; Widarno; Bambang

Jurnal Akutansi dan Sistem Teknologi Informasi

Universitas Slamet Riyadi

📄 Abstract

This study aims to determine the effect of tax socialization, the behavior oftax officials, modern tax administration systems, and tax sanctions on SMEtaxpayer compliance. The type of data used is quantitative data. The data sourceused is primary data. The technique of collecting data is by distributingquestionnaires in the Gilingan Furniture Market in Surakarta. The population ofthis research is 74 UMKM. The sample taken in this study were 61 respondents.The sampling technique was purposive sampling. This study shows the results thatthe socialization of taxation has a significant negative effect on UMKM taxpayercompliance, the behavior of tax officials has a significant negative effect onUMKM taxpayer compliance, modern tax administration systems have asignificant negative effect on UMKM taxpayer compliance and tax sanctions havea significant positive effect on UMKM taxpayer compliance.

🔖 Keywords

#Influence of Tax Socialization; Tax Apparatus Behavior; Modern Tax Administration System; Tax Sanctions and UMKM Taxpayer Compliance.

ℹ️ Informasi Publikasi

Tanggal Publikasi

16 August 2022

Volume / Nomor / Tahun

Volume 17, Nomor 2, Tahun 2022

📝 HOW TO CITE

Aprilyani, Faradina Wahyu; Harimurti, Fadjar; Widarno, Bambang, "PENGARUH SOSIALISASI PERPAJAKAN, PERILAKU APARAT PAJAK, SISTEM ADMINISTRASI PAJAK MODERN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survei pada UMKM Pengrajin Kayu di Pasar Mebel Gilingan Surakarta)," Jurnal Akutansi dan Sistem Teknologi Informasi, vol. 17, no. 2, Aug. 2022.

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