LEVEL OF KNOWLEDGE OF TAXATION, QUALITY OF FISKUS SERVICES, AND PROVISION OF TAX SANCTIONS ON TAXPAYER COMPLIANCE WITH MSME

Nikma Yucha, Rizqa Melia
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Abstract

This research is aimed at proving and analyzing the effect of the level of knowledge of taxation, the quality of tax services, and the imposition of tax sanctions on the taxpayer compliance of MSME actors partially and simultaneously with the MSME research object in Taman Subdistrict, Sidoarjo Regency. They are using quantitative research methods with multiple linear regression analysis techniques. The number of samples that met the criteria for purposive sampling in Taman Subdistrict SMEs was 40 MSME actors. Still, there was a data transformation by adding a sample of 8 MSME actors. The study's results partially examine the quality of tax authorities and the imposition of tax sanctions has a positive and significant effect on taxpayer compliance. At the same time, knowledge of taxation does not positively and significantly affect taxpayer compliance. In simultaneous research, the variables of knowledge of taxation, quality of tax service and imposition of tax sanctions have a positive and significant effect on taxpayer compliance.
税务知识水平,fiskus服务质量,以及对纳税人遵守中小企业的税务制裁
本研究旨在以Sidoarjo县Taman街道的中小微企业为研究对象,部分并同时证明和分析税收知识水平、税收服务质量和税收制裁对中小微企业主体纳税人合规的影响。他们正在使用定量研究方法与多元线性回归分析技术。在塔曼街道中小企业中,符合目的抽样标准的样本数量为40个。但是,通过添加8个MSME参与者的样本进行了数据转换。该研究的结果部分检验了税务机关的质量,实施税收制裁对纳税人的合规有积极而显著的影响。同时,税收知识对纳税人的纳税依从性没有显著的正向影响。同时研究发现,税收知识、税收服务质量和税收制裁的实施等变量对纳税人的合规有显著的正向影响。
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