PENGARUH PENGETAHUAN PERJAKAN DAN SOSIALISASI PAJAK TERHADAP MOTIVASI WAJIB PAJAK UMKM DI KOTA SOLOK

Authors

  • Hemalia Putri Universitas Mahaputra Muhammad Yamin
  • Nidia Anggreni Das Universitas Mahaputra Muhammad Yamin
  • Lili Wahyuni Universitas Mahaputra Muhammad Yamin

DOI:

https://doi.org/10.46306/ncabet.v4i1.180

Keywords:

Pengetahuan Perpajakan (X1), Sosialisasi Pajak (X2), Motivasi Wajib Pajak UMKM (Y) , Tax Knowledge, Tax Socialization, Motivation of MSME Taxpayers

Abstract

This study aims to determine the Influence of Tax Knowledge (X1) and Tax Socialization (X2) on the Motivation of MSME Taxpayers (Y) in Solok City. This research was conducted on MSME taxpayers in Solok City in 2023. In this study, data collection techniques were used by distributing questionnaires (questionnaires). The data analysis techniques used were descriptive statistics, normality, multicollinearity, heteroscedacity, double linear analysis, determination coefficient, partial test, and simultaneous test. The results of the study show that the influence of tax knowledge has a positive and significant effect on taxpayer motivation. Tax socialization has a positive and significant influence on taxpayer motivation. Therefore, it can be concluded that tax knowledge is accepted, and tax socialization is accepted

References

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Published

2024-10-31

How to Cite

Putri, H. ., Das, N. A. ., & Wahyuni, L. . (2024). PENGARUH PENGETAHUAN PERJAKAN DAN SOSIALISASI PAJAK TERHADAP MOTIVASI WAJIB PAJAK UMKM DI KOTA SOLOK. National Conference on Applied Business, Education, &Amp; Technology (NCABET), 4(1), 269–276. https://doi.org/10.46306/ncabet.v4i1.180

Issue

Vol. 4 No. 1 (2024): The 4th National Conference on Applied Business, Education & Technology (NCABET)

Section

Articles

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Copyright (c) 2024 Hemalia Putri, Nidia Anggreni Das, Lili Wahyuni

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