Pengaruh Literasi Perpajakan, Moral Pajak dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Tana Toraja

The Influence of Tax Literacy. Tax Morale and Tax Incentives on MSME Taxpayer Compliance in Tana Toraja Regency. The aim of this research is to find out whether tax literacy. Tax morale and tax incentives influence MSME taxpayer compliance in Tana Toraja Regency. The data collection procedures for this research are: Questionnaire. The analysis technique uses multiple linear regression tests. The partial test results (t test) show that the tax literacy variable influences the mandatory compliance of MSMEs in Tana Toraja Regency, the tax moral variable influences the compliance of MSME taxpayers in Tana Toraja Regency and tax incentives influence the compliance of MSME taxpayers in Tana Toraja Regency. Meanwhile, the results of simultaneous testing (F test) show that the variables of tax literacy, tax morale and tax incentives influence MSME taxpayer compliance in Tana Toraja Regency

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Publication Details

Journal
Profit Jurnal Manajemen Bisnis dan Akuntansi
Published
2024-11-30
DOI
https://doi.org/10.58192/profit.v3i4.3029
Primary Topic
Taxation and Compliance Studies
Type
article
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article

Pengaruh Literasi Perpajakan, Moral Pajak dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Tana Toraja

Westerini Lusdani, Srisetyawanie Bandaso, Winta Panimba
Profit Jurnal Manajemen Bisnis dan Akuntansi
Taxation and Compliance Studies
article

Pengaruh Literasi Perpajakan, Moral Pajak dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Tana Toraja

Westerini Lusdani, Srisetyawanie Bandaso, Winta Panimba
article en

Abstract

The Influence of Tax Literacy. Tax Morale and Tax Incentives on MSME Taxpayer Compliance in Tana Toraja Regency. The aim of this research is to find out whether tax literacy. Tax morale and tax incentives influence MSME taxpayer compliance in Tana Toraja Regency. The data collection procedures for this research are: Questionnaire. The analysis technique uses multiple linear regression tests. The partial test results (t test) show that the tax literacy variable influences the mandatory compliance of MSMEs in Tana Toraja Regency, the tax moral variable influences the compliance of MSME taxpayers in Tana Toraja Regency and tax incentives influence the compliance of MSME taxpayers in Tana Toraja Regency. Meanwhile, the results of simultaneous testing (F test) show that the variables of tax literacy, tax morale and tax incentives influence MSME taxpayer compliance in Tana Toraja Regency

Profit Jurnal Manajemen Bisnis dan AkuntansiVol. 3(4)
Universitas Kristen Indonesia (ID)
Openalex Percentile: Top 67%
Taxation and Compliance Studies
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