TINGKAT PENGETAHUAN PERPAJAKAN, KEPATUHAN DAN KETEGASAN SANKSI PERPAJAKAN TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN
| Dublin Core | PKP Metadata Items | Metadata for this Document | |
| 1. | Title | Title of document | TINGKAT PENGETAHUAN PERPAJAKAN, KEPATUHAN DAN KETEGASAN SANKSI PERPAJAKAN TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN |
| 2. | Creator | Author's name, affiliation, country | Remigius Jon Nalik; Universitas Sarjanawiyata Tamansiswa; Indonesia |
| 2. | Creator | Author's name, affiliation, country | Suyanto Suyanto; Universitas Sarjanawiyata Tamansiswa; Indonesia |
| 2. | Creator | Author's name, affiliation, country | Andri Wakista Aji; Universitas Sarjanawiyata Tamansiswa; Indonesia |
| 3. | Subject | Discipline(s) | |
| 3. | Subject | Keyword(s) | Tax Knowledge, Tax Compliance, Tax Sanction Firmness, fulfillment of MSME entrepreneurs' tax obligations |
| 4. | Description | Abstract | This study aims to prove the effect of the level of tax knowledge, tax compliance and the firmness of tax sanctions on the fulfillment of the tax obligations of MSME entrepreneurs in the city of Yogyakarta. This study uses a quantitative descriptive method with primary data using a questionnaire. This study took a sample of 75 individual taxpayers who have SMEs in Yogyakarta City. The sampling technique used was random sampling. Data was collected by distributing questionnaires directly to respondents. The number of questionnaires that were processed were 75 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that the level of tax knowledge, tax compliance and the firmness of tax sanctions have a positive effect on fulfilling the tax obligations of MSME entrepreneurs in the city of Yogyakarta |
| 5. | Publisher | Organizing agency, location | Universitas Muhammadiyah Makassar |
| 6. | Contributor | Sponsor(s) | |
| 7. | Date | (YYYY-MM-DD) | 2021-11-27 |
| 8. | Type | Status & genre | Peer-reviewed Article |
| 8. | Type | Type | |
| 9. | Format | File format | |
| 10. | Identifier | Uniform Resource Identifier | https://journal.unismuh.ac.id/index.php/jrp-amnesty/article/view/6331 |
| 10. | Identifier | Digital Object Identifier (DOI) | https://doi.org/10.26618/jrp.v4i2.6331 |
| 10. | Identifier | Digital Object Identifier (DOI) (PDF) |
https://doi.org/10.26618/jrp.v4i2.6331.g4078 |
| 11. | Source | Title; vol., no. (year) | Amnesty: Jurnal Riset Perpajakan; Vol 4, No 2 (2021): November 2021 |
| 12. | Language | English=en | en |
| 13. | Relation | Supp. Files | |
| 14. | Coverage | Geo-spatial location, chronological period, research sample (gender, age, etc.) | |
| 15. | Rights | Copyright and permissions |
Copyright (c) 2021 Amnesty: Jurnal Riset Perpajakan This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. |