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PENGARUH SOSIALISASI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI PALEMBANG DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL MEDIASI (STUDI PADA UMKM YANG TERDAFTAR DI DINAS KOPERASI DAN UKM KOTA PALEMBANG).

The number of Micro, Small and Medium Enterprises (MSMEs) has increased rapidly in Indonesia. Although MSMEs are experiencing rapid growth, the level of compliance of MSME actors in Indonesia in fulfilling tax obligations is still low. This study aims to analyze the effect of tax socialization and service quality on MSME taxpayer compliance and tax knowledge as a mediating variable. The object of this research is the MSME taxpayer. Based on the purposive sampling method and predetermined criteria, 100 respondents were selected as samples. The hypothesis was tested using the Partial Least Square (PLS) method using SmartPLS 3.0. The results show that tax socialization and service quality have a significant effect on taxpayer compliance. Then knowledge of taxation has an effect on mediating the effect of taxation socialization and service quality on taxpayer compliance.

Availability
#
Central Library (Referens) T809732022
T80973
Available
Detail Information
Series Title
-
Call Number
T809732022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xii, 75 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
Other version/related
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