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Submitted
Sep 10, 2024
Published
Jun 30, 2024
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Abstract

This research aims to examine the influence of taxpayer awareness, knowledge and understanding, fines, and quality of tax services on compliance with paying taxes in the MSME sector in Bantaeng Regency. The method used is a descriptive method with a quantitative approach. This research uses the accidental sampling method. The data collection technique used was by distributing questionnaires to 100 MSMEs. The data analysis technique used is multiple linear regression. The results of the research show that Taxpayer Awareness has a positive and significant effect on Compliance with Paying Taxes in the MSME Sector in Bantaeng Regency, Knowledge and Understanding has a positive and significant effect on Compliance with Paying Taxes in the MSME Sector in Bantaeng Regency, Fines have a positive and significant effect on Compliance with Paying Taxes In the MSME Sector in Bantaeng Regency, and the Quality of Fiscus Services has a positive and significant effect on Compliance with Paying Taxes in the MSME Sector in Bantaeng Regency.

Keywords

Taxpayer Awareness; Knowledge and Understanding; Fines; Quality of Fiscus Services; Compliance in Paying Taxes

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How to Cite
Susanti, N. A. S., & Putri, S. A. (2024). Pengaruh Kesadaran Wajib Pajak, Pengetahuan dan Pemahaman, Sanksi Denda serta Kualitas Pelayanan Fiskus terhadap Kepatuhan Membayar Pajak. Management and Accounting Research Statistics, 4(2), 123–136. https://doi.org/10.59583/mars.v4i2.128
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