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Pengaruh pemahaman dan kesadaran wajib pajak terhadap kepatuhan membayar wajib Pph pasal 21 UMKM

Author

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  • Indah, Nur

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara pemahaman dan kesadaran wajib pajak daerah terhadap kepatuhan membayar wajib pajak pasal 21 Studi Umkm Kota Makassar. Pengambilan sampel dalam penelitian ini dilakukan secara acak. Teknik pengumpulan data menggunakan observasi, wawancara, kuesioner. Sedangkan pengujian hipotesis dilakukan dengan teknik analisis regresi berganda. Berdasarkan hasil analisis, variabel pemahaman memiliki pengaruh secara signifikan terhadap kepatuhan membayar pajak, sedangkan variabel kesadaran wajib pajak tidak memiliki pengaruh terhadap kepatuhan membayar pajak.

Suggested Citation

  • Indah, Nur, 2023. "Pengaruh pemahaman dan kesadaran wajib pajak terhadap kepatuhan membayar wajib Pph pasal 21 UMKM," OSF Preprints 6mey4, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:6mey4
    DOI: 10.31219/osf.io/6mey4
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