Pengaruh pemahaman perpajakan, insentif pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi pemilik UMKM di Kota Manado

Authors

  • Gabriela Stefanny The Sam Ratulangi University
  • Robert Lambey Sam Ratulangi University
  • Christian Datu Sam Ratulangi University

DOI:

https://doi.org/10.58784/rapi.203

Keywords:

tax understanding, tax incentives, tax sanctions, tax compliance

Abstract

Taxation is a crucial aspect that can overcome economic difficulties and contribute to the sustainable development of the country. The purpose of this research is to determine the effect of tax understanding, tax incentives and tax sanctions on tax compliance among individual taxpayers who own MSMEs in Manado, partially and simultaneously. The sample data consists of 100 individual taxpayers who own MSMEs in Manado. This study adopts an associative quantitative research approach using multiple linear regression analysis. The results indicate that partially, tax understanding and tax incentives have a positive and significant effect on compliance among individual taxpayers who own MSMEs in Manado City, and tax sanctions have no significant effect on compliance among these taxpayers. In addition, tax understanding, tax incentives and tax sanctions have a simultaneous effect on compliance among individual taxpayers who own MSMEs in Manado City.

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Published

2024-09-23

How to Cite

The, G. S., Lambey, R., & Datu, C. (2024). Pengaruh pemahaman perpajakan, insentif pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi pemilik UMKM di Kota Manado. Riset Akuntansi Dan Portofolio Investasi, 2(2), 333–343. https://doi.org/10.58784/rapi.203

Issue

Vol. 2 No. 2 (2024)

Section

Article

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Copyright (c) 2024 Gabriela Stefanny The, Robert Lambey, Christian Datu

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