PENGARUH PENGETAHUAN PAJAK, SOSIALISASI PERPAJAKAN, TARIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG

FAIRUZ, DANISWARA AZRA SHANIA and Ferina, Ika Sasti (2025) PENGARUH PENGETAHUAN PAJAK, SOSIALISASI PERPAJAKAN, TARIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the effect of tax knowledge, tax socialization, tax rates and tax sanctions on the compliance of MSME taxpayers in Palembang City. The method in this study uses quantitative with a descriptive approach. The population used is individual taxpayers who run MSMEs in Palembang City. The sample was taken as many as 100 respondents. This study uses primary data with data collection techniques in the form of a questionnaire. Data analysis techniques through Structural Equation Model-Partial Least Square (SEM-PLS) with the SmartPLS application. The results showed that tax socialization, tax rates, and tax sanctions had a positive and significant effect on MSME taxpayer compliance, but tax knowledge had no effect on MSME taxpayer compliance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengetahuan Pajak, Sosialisasi Perpajakan, Tarif Pajak, Sanksi Pajak, Kepatuhan Wajib Pajak UMKM
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Daniswara Azra Shania Fairuz
Date Deposited:	02 May 2025 03:08
Last Modified:	02 May 2025 03:08
URI:	http://repository.unsri.ac.id/id/eprint/171193

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