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Peran Kesadaran Wajib Pajak Pada Pengaruh Sosialisasi Dan Inovasi Perpajakan Terhadap Kepatuhan Wajib Pajak (Survey Pada Wajib Pajak UMKM Di Kota Makassar)

Sumatriani, SUMATRIANI and Syahriah, Sari and Mawardi, Mawardi (2021) Peran Kesadaran Wajib Pajak Pada Pengaruh Sosialisasi Dan Inovasi Perpajakan Terhadap Kepatuhan Wajib Pajak (Survey Pada Wajib Pajak UMKM Di Kota Makassar). Prosiding 5th Seminar Nasional Penelitian & Pengabdian Kepada Masyarakat 2021, 5: 19. pp. 108-114. ISSN 978-623-98762-1-0

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Abstract

The aims of this study are to examine and analyze: The effect of tax socialization on taxpayer awareness and compliance,
The effect of tax innovation on taxpayer awareness and compliance, The role of taxpayer awareness in the effect of tax
socialization on taxpayer compliance, The role of taxpayer awareness in the effect of tax innovation on taxpayer
compliance. The benefit of the research is to see the extent of tax education carried out by the DJP through socialization
and innovation of tax administration. The method that will be used to achieve the goal is to conduct research on UMKM
in Makassar City. Analysis tools using SEM AMOS. The results show that socialization has an effect on taxpayer
awareness and compliance. Innovation has an effect on awareness, but does not affect taxpayer compliance. Awareness
partially moderates the effect of socialization on taxpayer compliance. Full moderating awareness on the effect of
socialization on taxpayer compliance.

Keywords: UMKM, Income Tax, Taxpayer Awareness and Compliance

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Jurusan Administrasi Niaga > D4 Administrasi Bisnis
Depositing User: Dr Sumatriani SE,M.Si
Date Deposited: 11 Jun 2023 02:11
Last Modified: 11 Jun 2023 02:11
URI: https://repository.poliupg.ac.id/id/eprint/3325

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