Pengaruh Kualitas Sosialisasi Pajak, Pengetahuan Pajak, Dan Pelaporan Pajak Elektronik Terhadap Kepatuhan Wajib Pajak UMKM Di Kecamatan Kelapa Dua
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Abstract
This study examines the effects of the quality of tax socialization, tax knowledge, and electronic tax reporting on MSME taxpayer compliance in Kelapa Dua District. The study used a quantitative associative approach. The population comprised MSME taxpayers in Kelapa Dua District, and 100 respondents were selected using purposive sampling. Primary data were collected through a closed-ended questionnaire and analyzed using IBM SPSS Statistics version 25. The analysis included descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, the t-test, the F-test, and the coefficient of determination. The results show that the quality of tax socialization has a positive and significant effect on MSME taxpayer compliance, while tax knowledge does not have a significant effect. Electronic tax reporting has a positive and significant effect on MSME taxpayer compliance. Simultaneously, the three independent variables significantly affect MSME taxpayer compliance. The coefficient of determination (R²) of 0.628 indicates that 62.8% of the variation in MSME taxpayer compliance is explained by the three independent variables, while the remaining 37.2% is explained by factors outside the research model.
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