The Effect of Tax Knowledge, Tax Awareness and Fiscal Service on Taxpayer Compliance (A Study of MSMEs in the Special Region of Yogyakarta)

Negara, Hari Kusuma Satria and Purnamasari, Dian Indri (2019) The Effect of Tax Knowledge, Tax Awareness and Fiscal Service on Taxpayer Compliance (A Study of MSMEs in the Special Region of Yogyakarta). International Journal of Computer Science and Network, 8 (5). pp. 398-402. ISSN 2277-5420

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Abstract

Abstract - This study aims to empirically determine the Effect of Tax Knowledge, Tax Awareness and Fiscal Services on Tax Compliance among Micro, Small and Medium Enterprises (MSMEs) in the Special Region of Yogyakarta. In this quantitative research, we employed a survey method. As for data collection, we use questionnaire as the research instrument. The results of this study lead to the following conclusions: tax knowledge was found to have no effect on taxpayer compliance, tax awareness was found to have an effect on taxpayer compliance, and fiscal service was found to have no effect on taxpayer compliance. Keywords – Tax Knowledge, Tax Awareness, Fiscal, Taxpayer, Complience

Item Type: Article
Uncontrolled Keywords: Tax Knowledge, Tax Awareness, Fiscal, Taxpayer, Complience
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: DR PURNAMASARI DIAN INDRI
Date Deposited: 15 Jul 2020 08:27
Last Modified: 15 Jul 2020 08:40
URI: http://eprints.upnyk.ac.id/id/eprint/23069

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