Kepatuhan Wajib Pajak UMKM dengan Sosialisasi Pajak sebagai Variabel Moderasi

Autor: Anjelina, Sinthia, Frederica, Diana, Iskandar, Deni

Publikováno v: Jurnal Riset Akuntansi dan Keuangan; Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]; 119-130

This study aims to examine the effect of tax incentives and tax understanding on PMK No. 86 of 2020 on taxpayer compliance with tax socialization as a moderating variable. This study uses primary data by distributing questionnaires to owners of Micro

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=journalunive::cc738d22f8ed160c71236c9551ce6165
https://ejournal.upi.edu/index.php/JRAK/article/view/45644