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Taxes is one of the state revenue sources. MSMEs have a large share of state revenue because they pay taxes in the form of obedience to the government. Compliance in paying taxes can be affected by tax rates, payment mechanisms, tax knowledge, service quality, taxpayer awareness, and religiosity. The sample in this study was 112 MSMEs in Banyumas Regency taken with convenience sampling techniques. The hypothesis is tested using linear regression tests and intervening regression tests. The results of this study concluded that tax rates, tax payment mechanisms, and service quality partially did not affect taxpayer compliance. Taxpayer awareness partially affects taxpayer compliance. Tax knowledge through religiosity influences taxpayer compliance, indirectly.
Siti Ma’sumah (Fri,) studied this question.