PENGARUH TEKNOLOGI INFORMASI, PENGETAHUAN PERPAJAKAN, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG

HUTASUHUT, PUTRI ARAFAISYAH and Ferina, Ika Sasti (2025) PENGARUH TEKNOLOGI INFORMASI, PENGETAHUAN PERPAJAKAN, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

Micro, Small, and Medium Enterprises (MSME) play a strategic role in Indonesia’s economy. However, tax compliance in this sector remains low, posing a challenge to optimizing state revenue. This study aims to analyze the influence of information technology, tax knowledge, and education level on MSME tax compliance in Palembang. The method used is data analysis with Structural Equation Modelling Partial Least Square (SEM-PLS) with the SmartPLS application. This study uses an accidental sampling technique involving 100 MSME respondents. The results indicate that information technology and tax knowledge have a positive and significant effect on tax compliance, whereas the education level does not show a significant impact. These findings provide valuable insights for policymakers in designing more effective education and facilitation programs to enhance MSME tax compliance. A better understanding of the factors affecting tax compliance is expected to encourage MSMEs to contribute more actively to regional economic development and increase government tax revenue

Item Type:	Thesis (Undergraduate)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Putri Arafaisyah Hutasuhut
Date Deposited:	02 May 2025 05:13
Last Modified:	02 May 2025 05:13
URI:	http://repository.unsri.ac.id/id/eprint/171154

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