Sugiharsono, Narita Septia Ayu (2026) Pengaruh Tarif Pajak, Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UMKM (Studi Kasus pada Kecamatan Sedati). Undergraduate thesis, Universitas Pembangunan Nasional "Veteran" Jawa Timur.
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Abstract
This study aims to analyze the effect of tax rates, tax knowledge, and tax sanctions on taxpayer compliance. This research employs a quantitative approach using primary data. The population of this study consists of Micro, Small, and Medium Enterprise (MSME) taxpayers in Sedati District, Sidoarjo. The sampling technique used is simple random sampling. Data were collected through questionnaires, with a total of 50 respondents. The data analysis technique applied is multiple linear regression using SPSS version 22.0. The results indicate that tax rates do not have a significant effect on taxpayer compliance, and tax knowledge also does not have a significant effect on taxpayer compliance among MSME taxpayers in Sedati District, Sidoarjo. However, tax sanctions have a significant effect on taxpayer compliance among MSME taxpayers in Sedati District, Sidoarjo. Keywords: Taxpayer Compliance, Tax Rates, Tax Knowledge, Tax Sanctions
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Narita Septia Ayu Sugiharsono | ||||||||
| Date Deposited: | 10 Mar 2026 07:31 | ||||||||
| Last Modified: | 10 Mar 2026 07:31 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/48744 |
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