THE INFLUENCE OF GOVERNMENT REGULATION NUMBER 23 OF 2018, TAX KNOWLEDGE AND USE OF ANNUAL E-SPT ON INDIVIDUAL MICRO SMALL AND MEDIUM ENTERPRISES (MSME) TAXPAYER COMPLIANCE IN 2018-2020 AT KPP PRATAMA TIGARAKSA

Authors

  • Elva Niasari University Sultan Ageng Tirtayasa
  • Andi University Sultan Ageng Tirtayasa
  • Mukhtar University Sultan Ageng Tirtayasa

DOI:

https://doi.org/10.56548/msr.v2i4.83

Keywords:

Government Regulation Number 23 of 2018, Tax Knowledge, Annual E-SPT Utilization, MSME Taxpayer Compliance

Abstract

This study aims to determine the effect of government regulation number 23 of 2018,   tax   knowledge   and   annual   E-SPT   utilization   on   MSME   taxpayer compliance at the Tigaraksa Primary Tax Service Office. The population in this study  all  individual  MSME  taxpayers  at  the  Tigaraksa  Pratama  Tax  Service Office, and the sample used was 100 taxpayers. Thisresearch is quantitative. The type of data in this study is primary with data sources using questionnaires, data analysis methods used is multiple linear regression. The results of this study indicate that government regulation number 23 of 2018 and taxknowledge have no effect on MSME taxpayer compliance, while the use of the annual E-SPT has an effect on MSME taxpayercompliance

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Published

2023-10-31

How to Cite

Niasari, E., Andi, & Mukhtar. (2023). THE INFLUENCE OF GOVERNMENT REGULATION NUMBER 23 OF 2018, TAX KNOWLEDGE AND USE OF ANNUAL E-SPT ON INDIVIDUAL MICRO SMALL AND MEDIUM ENTERPRISES (MSME) TAXPAYER COMPLIANCE IN 2018-2020 AT KPP PRATAMA TIGARAKSA. Management Science Research Journal, 2(4), 55–74. https://doi.org/10.56548/msr.v2i4.83

Issue

Vol. 2 No. 4 (2023): November 2023

Section

Articles

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Copyright (c) 2023 Elva Niasari, Andi, Mukhtar

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