Analisis Analisis Faktor-Faktor Yang Berpengaruh Terhadap Kesadaran Kewajiban Perpajakan Pada Sektor Usaha Kecil Dan Menengah (UKM)

Authors

  • Lusia Fitriana Armi Prodi Akuntansi, FEB Universitas Dr Soetomo, Jalan Semolowaru No 84 Surabaya, Kode Pos 60118, Indonesia
  • Nurhayati Nurhayati Prodi Akuntansi, FEB Universitas Dr Soetomo, Jalan Semolowaru No 84 Surabaya, Kode Pos 60118, Indonesia

DOI:

https://doi.org/10.25273/inventory.v9i1.21977

Keywords:

Taxpayer Knowledge, Understanding Of The Self-Assessment System, Taxpayer Income Level, Ease Of Carrying Out The Tax Payment System, Awareness Of Tax Obligations

Abstract

This study aims to identify and examine the factors that influence Small and Medium Enterprise (SME) owners' awareness of tax obligations, including taxpayer knowledge, understanding of the self-assessment system, taxpayer income level, and the ease of tax payment systems. The research uses primary data, which was collected through questionnaires distributed directly to respondents via Google Forms sent through WhatsApp or email. The population in this study consists of SME owners in the Labuan Bajo region, East Nusa Tenggara, in 2024. The data analysis technique used is multiple linear regression. The primary data type and sample determination in this study were conducted using Slovin's formula, resulting in a sample of 75 respondents whose businesses met the specified criteria. The results of this study indicate that taxpayer knowledge, understanding of the self-assessment system, taxpayer income level, and the ease of tax payment systems positively and significantly influence awareness of tax obligations.

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References

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Published

2025-04-18

Issue

Vol. 9 No. 1 (2025): INVENTORY

Section

Articles

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