PENGARUH KESADARAN DAN PENGETAHUAN TERHADAP KEPATUHAN WAJIB PAJAK PELAKU UMKM DI KOTA PALEMBANG

Wibiyanti, Elisenda (2021) PENGARUH KESADARAN DAN PENGETAHUAN TERHADAP KEPATUHAN WAJIB PAJAK PELAKU UMKM DI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine whether awareness and knowledge have an effect on taxpayer compliance of SME actors in the city of Palembang. The theory used in this research is Theory of Planned Behavior (TPB). The population in this study were all SME in Palembang City. The sample in this study was determined by convenience sampling method using 100 samples. This study uses primary data. Hypothesis testing uses multiple linear regression analysis with the help of the SPSS version 25 of the program. The results of this test indicate that awareness and knowledge affect the level of taxpayer compliance of SME actors in the city of Palembang. Keywords: Awareness and knowledge of taxpayers, Taxpayer compliance, Taxpayer awareness.

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