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Pengaruh Pemahaman Perpajakan, Tarif Pajak, Sanksi Perpajakan Dan Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak Umkm (Tugas akuntansi Keperilakuan Erdha Nafayta Austin Saleh 20121015)

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  • Saleh, Erdha Nafayta Austin

Abstract

Pajak dimaksudkan untuk pemerataan pertumbuhan dan pembangunan ekonomi suatu negara. Mengingat pentingnya pajak bagi negara maka, sebagai wajib pajak, individu atau perusahaan memiliki tanggung jawab untuk memenuhi kewajiban perpajakan mereka, termasuk pembayaran pajak, penyampaian laporan pajak, dan pemenuhan persyaratan perpajakan lainnya. Data penelitian merupakan data kuantitatif yang dihasilkan dari data primer dengan menggunakan pendekatan kuantitatif dan metode random sampling. Penelitian ini untuk menemukan empiris mengenai pengaruh pemahaman perpajakan (X1), tarif pajak (X2),sanksi perpajakan (X3) ,sistem e-filling(X4) terhadap kepatuhan Wajib Pajak UMKM (Y)

Suggested Citation

  • Saleh, Erdha Nafayta Austin, 2023. "Pengaruh Pemahaman Perpajakan, Tarif Pajak, Sanksi Perpajakan Dan Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak Umkm (Tugas akuntansi Keperilakuan Erdha Nafayta Austin Saleh 20121015)," OSF Preprints eybdq, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:eybdq
    DOI: 10.31219/osf.io/eybdq
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