PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN DAN MOTIVASI TEHADAP KEPATUHAN WAJIB PAJAK

Suryani, Kiki (2018) PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN DAN MOTIVASI TEHADAP KEPATUHAN WAJIB PAJAK. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study aims to examine the effect of taxation knowledge on taxpayer compliance, the effect of socialization on taxpayer compliance, and the influence of motivation on taxpayer compliance in UMKM in the Jakabaring Palembang Market. The theory used in this study is Theory Planned Behavior. Population in research These UMKM in Jakabaring Palembang Market are as many as 100 UMKM. The analysis technique used in explaining the influence between independent and dependent variables is multiple linear regression. The results showed that the tax knowledge variable has a positive effect on taxpayer compliance, the taxation socialization variable has a positive effect on taxpayer compliance, the motivation variable has a positive effect on taxpayer compliance. Keywords: Tax Knowledge, Taxation Socialization, Motivation and Compliance of Taxpayers.

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