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PENGARUH PENERAPAN PP NOMOR 55 TAHUN 2022, KESADARAN PERPAJAKAN, KEPERCAYAAN KEPADA PEMERINTAH DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PAJAK (STUDI EMPIRIS PADA UMKM KOTA PALEMBANG)

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Penilaian

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Tax compliance refers to the ability and willingness of taxpayers to fulfill their tax obligations in accordance with tax laws. This study aims to examine the effect of Government Regulation No. 55 of 2022, tax awareness, trust in the government, and tax sanctions on the tax compliance of MSMEs (Micro, Small, and Medium Enterprises) in Palembang. Tax compliance is measured by the number of individuals who pay and remit their taxes on time. The population in this study consists of all MSMEs in Palembang in 2023. The sampling method used is Accidental Sampling, with a total of 100 MSME taxpayers. The analysis technique is using multiple linear regression analysis using SPSS software version 25 for Windows. The results of this study indicate that the tax awareness variable significantly affects MSME tax compliance. However, the variables of Government Regulation No. 55 of 2022 and trust in the government do not significantly influence MSME tax compliance. Additionally, the tax sanctions variable has a negative effect on MSME tax compliance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507000465	T164772	T1647722025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1647722025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2025

Collation

xvii, 213 hlm., ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

EM

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