Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha dan Modal Usaha Terhadap Keberlanjutan Usaha (Studi empiris UMKM Desa Karobelah Kecamatan Mojoagung Kabupaten Jombang)

Abstract

This research aims to determine the effect of understanding taxation and ease of tax administration on MSME taxpayer compliance. Researchers determined MSME taxpayers who were active and registered at the tax counseling and consultation service office in Sampang as the population. Meanwhile, the researcher used the Slovin formula to determine the sample with a total of 95 respondents. The research method used was quantitative primary data research with a 5 Likert scale questionnaire data collection technique. The data analysis method was carried out using multiple linear regression analysis using the SPSS tool. The research results show that understanding taxation and ease of tax administration have a significant effect on MSME taxpayer compliance, both partially and simultaneously. Keywords :taxpayers, slovin formula, multiple linear regression.