Pengaruh Kesadaran Wajib Pajak, Tingkat Kepercayaan Kepada Pemerintah, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM
Year: 2025
Type: article
Study design: Observational Study
Abstract: This research aims to obtain empirical evidence about the influence of Taxpayer awareness, level of trust in the government and tax sanctions on MSME Taxpayer compliance. The population in this research is MSME Taxpayers in the Jagakarsa District area, South Jakarta. The sampling technique used the Nonprobability Sampling method with a purposive sampling approach. The sample used amounted to 97 respondents. The data analysis method used in the research is descriptive statistics and hypothesis testing using SmartPLS 4. The results of the study show that taxpayer awareness and tax sanctions has a positive and significant effect on taxpayer compliance, while level of trust in the government do not have a significant effect on taxpayer compliance.
Source: Gorontalo Accounting Journal
Authors: Suri Meylinda Rizalti, Diah Iskandar
Institutions: Mercu Buana University, Universitas Kejuangan 45 Jakarta
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4411319153