Skripsi

PENGARUH TEKNOLOGI INFORMASI, PENGETAHUAN PERPAJAKAN, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG

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Penilaian

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Micro, Small, and Medium Enterprises (MSME) play a strategic role in Indonesia’s economy. However, tax compliance in this sector remains low, posing a challenge to optimizing state revenue. This study aims to analyze the influence of information technology, tax knowledge, and education level on MSME tax compliance in Palembang. The method used is data analysis with Structural Equation Modelling Partial Least Square (SEM-PLS) with the SmartPLS application. This study uses an accidental sampling technique involving 100 MSME respondents. The results indicate that information technology and tax knowledge have a positive and significant effect on tax compliance, whereas the education level does not show a significant impact. These findings provide valuable insights for policymakers in designing more effective education and facilitation programs to enhance MSME tax compliance. A better understanding of the factors affecting tax compliance is expected to encourage MSMEs to contribute more actively to regional economic development and increase government tax revenue

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507002379	T171154	T1711542025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1711542025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xix, 96 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan

Specific Detail Info

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Statement of Responsibility

MI

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