FAKTOR-FAKTOR PELAKSANAAN PP 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI JAKARTA DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING

  • Endro Andayani Institut Ilmu Sosial dan Manajemen (STIAMI)
Keywords: MSMEs Tax payer Compliance, and Tax payer Tax Awareness

Abstract

This study aims to analyze the effect of perceptions of justice, knowledge, tax administration, the benefits of implementation, sanctions and the socialization of Government, Religiosity over the implementation of PP No. 23 of 2018 on MSMEs taxpayer compliance and MSMEs taxpayer tax awareness and how the influence of tax awareness as an intervening variable on tax compliance

Published
2020-01-06
How to Cite
Andayani, E. (2020). FAKTOR-FAKTOR PELAKSANAAN PP 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI JAKARTA DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING. JURNAL EKSEKUTIF, 16(2), 187-214. Retrieved from https://jurnal.ibmt.ac.id/index.php/jeksekutif/article/view/234
Section
Articles