Pengaruh Teknologi Informasi, Sosialisasi dan Pembayaran Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Kuliner di Kecamatan Lowokwaru

Salwa Almira, Afifudin Afifudin, Junaidi Junaidi

Abstract


This study aims to analyze the influence of information technology, socialization, and tax payments on taxpayer compliance. The population in this study is MSMEs in Lowokwaru sub-district, Malang City. This research is an observational research conducted by collecting data directly (primary data), sampling in this study uses the purposive sampling method. The sample used in this study was 96 respondents, the questionnaire was distributed offline, which was analyzed using a quantitative analysis method, namely multiple linear regression analysis Data processing was carried out using SPSS Ver 25 software. Based on the results of the analysis that has been carried out, the results are obtained that the information technology variable (X1) has a significant positive effect on taxpayer compliance, the socialization variable (X2) has a significant positive effect on taxpayer compliance, and the tax payment variable (X3) has a significant positive effect on taxpayer compliance. After conducting the f-test with the SPSS application for information technology variables, socialization, and tax payments, the results of the hypothesis data processing in this study were obtained that a significance of (0.000) was obtained, which means that the value was smaller than 0.05. Therefore, it can be concluded that the variables of Information Technology (X1), Socialization (X2), Tax Payment (X3) have a simultaneous effect on Taxpayer Compliance (Y).

Keywords: Information technology, socialization, tax payment, and taxpayer compliance


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References


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