Pengaruh Sosialisasi Perpajakan dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak: Studi pada Pelaku UMKM yang Bergerak di Bidang Coffee Shop
Year: 2025
Type: article
Study design: Observational Study
Abstract: This study aims to examine the influence of tax socialization and tax understanding on the compliance of Micro Small and Medium Sized Enterprise taxpayers engaged in the coffee shop sector. The population in this study is Micro Small and Medium Sized Enterprise taxpayers who own coffee shops in Pekanbaru City. Data was collected by providing questionnaires through google forms to the respondents concerned. The data analysis technique used is multiple linear regression with the help of SPSS Ver 27. The results of the study show that Tax Socialization has a positive effect on the Tax Compliance of Micro Small and Medium Sized Enterprise Taxpayers engaged in the Coffee Shop sector and Tax Understanding has a positive effect on the Tax Compliance of Micro Small and Medium Sized Enterprise Taxpayers engaged in the Coffee Shop sector.
Source: JURNAL EKSPLORASI AKUNTANSI
Authors: Alissa Miranda, Mia Angelina Setiawan
Institution: State University of Padang
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4413900717