Published: 2022-07-24
The Effect of Tax Knowledge, Taxpayer Awareness, Education Level, Tax Socialization and Tax Justice on Taxpayer Compliance for SMEs (Study On Convection Taxpayer In Kudus)
DOI: 10.35870/jemsi.v8i1.632
Putri APRILIA, ZULIYATI, Zaenal AFIFI
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Putri APRILIA:
Muria Kudus University
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ZULIYATI:
Muria Kudus University
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Zaenal AFIFI:
Muria Kudus University
Abstract
This study aims to examine the effect of tax knowledge, taxpayer awareness, education level, tax socialization, and tax justice on taxpayer compliance in UMKM in Kudus. The population in this study is UMKM in Kudus which is engaged in convection. The method in this study used purposive sampling with a total sample of 136 convection units. The type of research used is quantitative research which aims to reveal the truth contained in the research problem that I studied with multiple linear regression testing. The results of this study indicate that tax knowledge and tax socialization have a positive effect on taxpayer compliance for UMKM. This shows that the higher the level of knowledge and socialization of taxation in UMKM taxpayers, UMKM taxpayers are also more obedient to tax regulations. while taxpayer awareness, education level, and tax justice have a negative effect on UMKM taxpayer compliance. This shows that taxpayer awareness, education level, and tax justice do not make UMKM taxpayers obedient to taxation.
Keywords
Knowledge; Taxpayer Awareness; Education Level; Tax Socialization; Tax Justice
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 8 No. 1 (2022)
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Section: Articles
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Published: 2022-07-24
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License: CC BY 4.0
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Copyright: © 2022 Authors
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DOI: 10.35870/jemsi.v8i1.632
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Putri APRILIA, Muria Kudus University
Accounting, Economic and Business Faculty, Universitas Muria Kudus, Gondang Manis, Bae, Kudus, Central Java Indonesia
ZULIYATI, Muria Kudus University
Accounting, Economic and Business Faculty, Universitas Muria Kudus, Gondang Manis, Bae, Kudus, Central Java Indonesia
Zaenal AFIFI, Muria Kudus University
Accounting, Economic and Business Faculty, Universitas Muria Kudus, Gondang Manis, Bae, Kudus, Central Java Indonesia
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