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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.
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Journal References
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Journal References
Ajzen,I. (1987). Attitudes, traits, and actions: Dispositional prediction of behavior in personality and social psychology. In L. Berkowitz (Ed), Advances in experimental social psychology, New York: Academic Press, Vol. 20, pp. 1-63.
Ajzen, I. & Fishbein, M. (1980) Understanding Attitudes and Predicting Social Behavior Englewood Cliffs, NJ: Prentice-Hall.
Lazuardini, dkk. 2018. Pengaruh Pemahaman Peraturan Perpajakan, Tarif Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM. e-jurnal riset manajemen.
Mardiasmo. 2009. Akuntansi Sektor Publik. Yogyakarta: Andi Yogyakarta.
Mardiasmo. 2016. Perpajakan Edisi Terbaru 2018. Yogyakarta: CV.Andi Offset.
Pardede Asniar (2022). Pengaruh Pengetahuan Perpajakan, Tarif Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kota Medan. Skripsi. Medan: Universitas Sari Mutiara Indonesia.
Rahayu. (2013). Perpajakan Indonesia. Yogyakarta: GrahaIlmu.
Resmi, Siti. 2017. Perpajakan : Teori & Kasus. Edisi 10. Jakarta: Salemba Empat.
Stefani Siahaan, Halimatusyadiah (2018). Pengaruh Kesadaran Perpajakan, Sosialisasi Perpajakan, Pelayanan Fiskus, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal akuntansi. Vol 8 no.1 februari 2018. ISSN 2303-0356, Hal 1-13.
Sugiyono. 2013. Metode Penelitian Kuantitatif Kualitatif dan R & D. Bandung: Alfabeta.
Sugiyono. 2017. Metodologi Penelitian Bisnis. Bandung: Alfabeta.
Widayanti dan nurilis.2010. “faktor-faktor yang mempengaruhi kemauan untuk membayar pajak wajib pajak orang pribadi yang melakukan pekerjaan bebas. (studi kasus pada KPP pratama gambir tiga)”.SNA XIII Purwokerto