PENGARUH KUALITAS PENYULUHAN DAN PEMAHAMAN PAJAK TERHADAP RESPON KEPATUHAN WAJIB PAJAK USAHA KECIL DAN MENENGAH DI DIY

Pasaribu, Hiras and Saepudin, Asep and ALP Yuwidiantoro, Alp Yuwidiantoro (2017) PENGARUH KUALITAS PENYULUHAN DAN PEMAHAMAN PAJAK TERHADAP RESPON KEPATUHAN WAJIB PAJAK USAHA KECIL DAN MENENGAH DI DIY. In: PROSIDING SEMINAR NASIONAL TAHUN KE -3 | CALL FOR PAPER HASIL PENELITIAN & PENGABDIAN MASYARAKAT KEMENRISTEKDIKTI RI, 2017, Yogyakarta.

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Abstract

Small and Medium Enterprises (SMEs) have limited resources, therefore it is necessaty to
mediate not only the understanding o( taxation, but can help to develop business
management, so that SMEs get the ease of developing the business and will have a positive
impact on SME players. Thus Taxpayers will respond positively to tax pay compliance. This
research will continue the development of SME governance. However, the first year of this
study will first see the quality of education and understanding of the taxpayer, with the aim
is, to determine the effect of the quality of extension services tax and tax understanding of the
taxpayer compliance response. The method used is an eplanatory survey of 100 SMEs in
Yogyakarta. To get data using questionnaire. By sending a questionnaire by post or e-mail,
many respondents do not return it, then do it directly collect from the respondent. Data
Testing is done by Partial Leas Squar (PLS) method. PLS does not assume any particular
distribution for parameter estimation, so no parametric technique is required to test
parameters. The result of this research conclude that the quality ~l service ~l tax service
influence but ver:v low to taxpayer compliance, while the understanding of taxpayer has a
sign(ficant effect on taxpayer compliance.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	Service, comprehension, and taxpayer, compliance
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	SIP, M.Si ASEP SAEPUDIN
Date Deposited:	06 Apr 2023 17:39
Last Modified:	17 Apr 2023 07:23
URI:	http://eprints.upnyk.ac.id/id/eprint/33833

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