Cut Tara Merinda Primary Author mixed material bibliography Banda Aceh Fakultas Ekonomi dan Bisnis (S2) 2023 id Indonesia

Theses

THE INFLUENCE OF TAX SOCIALIZATION, TAXPAYER AWARENESS, AND TAX KNOWLEDGE ON MSME TAXPAYER COMPLIANCE IN THE DISTRICTS/CITIES OF ACEH PROVINCE By : Cut Tara Merinda NPM : 1901203010002 Supervisor : 1. Dr. Rita Meutia, S.E.Ak., M.Si. 2. Dr. Indayani, S.E., M.Si., Ak., C.A. ABSTRACT Taxes is the main source of income for the government to finance state expenditures and fulfill sustainable national development. MSME taxes have great potential in increasing Indonesia's economic growth. This research aims to determine the effect of tax socialization, taxpayer awareness and tax knowledge on MSME taxpayer compliance in the Districts/Cities of Aceh Province. The population of this study is all MSMEs registered in the Aceh Regional Office of the Directorate General of Taxes. While the determination of the number of samples in this study using the Slovin formula and obtained the results of 397 respondents consisting of 23 districts/cities in Aceh Province. Data collection techniques used in this study were to use a questionnaire and data analysis methods using multiple linier regression with analysis tools using SPSS version 25. The results of this study indicate that simultaneously and partially variables of tax socialization, taxpayer awareness and tax knowledge affect taxpayer compliance. Keyword: Taxpayer compliance, tax socialization, taxpayer awareness, tax knowledge TAXES - ACCOUNTING 657.46 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 113619 2023-08-24 11:56:52 2023-08-25 10:37:43 machine generated