THE EFFECT OF TAX AWARENESS, TAX SANCTIONS, AND SOCIAL ENVIRONMENT ON MICRO, SMALL, AND, MEDIUM ENTREPRISES TAX COMPLIANCE

Muhammad Abdurrahaman Jodi, Accounting Study Program Yogyakarta State University
Endra Murti Sagoro, Accounting Department Yogyakarta State University

Abstract


Abstract: The Effect of Tax Awareness, Tax Sanctions, and Social Environment on Micro, Small, and, Medium Enterprises Tax Compliance. This study aims to determine the effect of Taxpayer Awareness, Tax Sanctions, Social Environment on MSMEs Taxpayer Compliance. This research is a causal associative study with a quantitative approach. The population of this study was MSMEs that were registered with the UMKM Department of Bantul Regency numbered 15,941. The size of the study sample was 200 respondents with incidental sampling technique. Methods of collecting data with a questionnaire. The data analysis technique in this study used the classical assumption test and multiple linear regression analysis. The results of this study indicate that (1) Taxpayer awareness has a positive effect on MSMEs Taxpayer Compliance, (2) Tax Sanctions have a positive effect on MSMEs Taxpayer Compliance, and (3) Social Environment has a negative affects MSME Taxpayer Compliance.

 

Keywords: Tax awareness, Tax Sanctions, Social Environment, Tax Compliance, MSMEs


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