Work

Pengaruh Pemahaman Akuntansi, Perpajakan, Dan Digitalisasi Layanan Pajak Terhadap Kepatuhan Wajib Pajak Umkm (studi Pada Umkm Di Kelurahan Wawalintouan)

Year: 2025

Type: article

Abstract: This research aims to analyze how understanding accounting principles in accordance with SAK EMKM, understanding taxation in accordance with PP No. 55 of 2022, and utilizing online taxation services through DJP Online and Coretax affect the compliance of MSME taxpayers. The methodology used is statistical, by conducting a survey of 66 MSMEs and analyzing the data using multiple linear regression. The study findings show that understanding of taxation principles and the digitization of taxation services have a strong influence, but understanding of accounting principles has no influence. However, simultaneously, 79.9% of the variation in tax compliance can be attributed to these three variables. In conclusion, the integration of tax education and the optimization of digital technology are very important to encourage MSME tax compliance.

Source: Jurnal Ekonomi, Kependidikan, Manajemen, dan Akuntansi

Authors: Sitanggang, Helmina, Watung, Sjeddie R., Tangkau, Jaqueline E.M.

Institution: Manado State University

Language: Indonesian

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W7220202385

FWCI:

Cites:

Cited by:

Related to: 10