Analisis Kepatuhan Wajib Pajak Orang Pribadi Pengusaha ThriftShop
Year: 2025
Type: article
Abstract: The purpose of this study is to gain a deeper understanding of the factors that influence the compliance of OP WP who are thrift shop entrepreneurs in paying taxes, and also to find out the efforts that can be made to improve tax payment compliance in thrift shop businesses. The method used in this study is a qualitative descriptive research method using a literature study approach. Factors that influence a person in paying taxes include tax knowledge, service quality, tax system, tax sanctions, and taxpayer awareness itself. Efforts that can be made to improve tax payment compliance in thrift shop businesses include the strategy of being proud to pay taxes, mentoring, reducing tax rates, tax socialization, and also modernizing the tax administration system.
Authors: Tati Lestari, Winny Lian Seventeen
Institution: Universitas Prof. Dr. Hazairin SH.
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4408665697
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