PENGARUH PENGETAHUAN PAJAK, SANKSI PAJAK, KESADARAN WAJIB PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK PADA USAHA MIKRO, KECIL DAN MENENGAH

(Studi Empiris Pada UMKM Perdagangan Hotel Dan Restoran Yang Terdaftar Di Dinas Koperasi Dan UKM Kota Pekanbaru

Authors

  • Annisa Zahra Uin Suska Riau
  • Hesty Wulandari UIN Sultan Syarif Kasim Riau

Abstract

This study aims to test the hypothesis and generate empirical evidence regarding the influence of tax knowledge, tax sanctions, taxpayer awareness, and tax rates on tax compliance in micro, small, and medium enterprises. This study uses primary data by distributing questionnaires to micro, small, and medium enterprises (MSMEs) registered with the Pekanbaru City Cooperative and MSME Office. Sampling used in this study is using the Slovin formula. The number of MSMEs sampled in this study is 100 micro, small, and medium enterprises. The research method used is quantitative with a survey approach where data is collected using a questionnaire designed to measure the attitudes and perceptions of MSMEs in Pekanbaru City. By analyzing the relationship between the independent and dependent variables. The results of this study indicate that tax knowledge and taxpayer awareness have a positive and significant effect on MSME tax compliance, but tax sanctions and tax rates have no effect and are not significant on MSME tax compliance.

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Published

2025-12-04

How to Cite

Zahra, A. ., & Wulandari, H. (2025). PENGARUH PENGETAHUAN PAJAK, SANKSI PAJAK, KESADARAN WAJIB PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK PADA USAHA MIKRO, KECIL DAN MENENGAH : (Studi Empiris Pada UMKM Perdagangan Hotel Dan Restoran Yang Terdaftar Di Dinas Koperasi Dan UKM Kota Pekanbaru. Prosiding Konferensi Riset Akuntansi Riau, 3(1), 265–282. Retrieved from https://prosiding.konrariau-iaikapd.web.id/index.php/konra/article/view/72

Issue

Vol. 3 No. 1 (2025): The 1 th Riau International Conference of Accounting

Section

Articles