Pengaruh Pengelolaan Keuangan, Pengetahuan Pajak Terhadap Peningkatan Kepatuhan Pajak Diantara Pelaku Ekonomi Kreatif Sub Sektor Fashion Di Kota Malang

Abstract

Abstract

This study aims to determine the effect of financial management, tax knowledge, on increasing tax compliance among creative economy actors in the fashion sub-sector in Malang. The sample in this study amounted to 50 respondents. The research method used is descriptive statistical data analysis using the Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroskesaticity Test, Multiple Linear Regression Test, F Test, T Test, and Efficiency of Determination. The results of descriptive analysis in this study indicate that each of the variables has an effect on Tax Compliance, namely Financial Management, Tax Knowledge both have a positive influence on Tax Compliance. Financial Management has a significant effect on Tax Compliance among creative economy actors in the fashion sector in Malang City. Tax Knowledge has a significant effect on Tax Compliance among Creative Economy players in the Fashion Sector in Malang City. And financial management, tax knowledge has a simultaneous effect on the increase in tax compliance among creative economy actors in the fashion sub-sector in Malang.

 

Keywords: Financial Management, Tax Knowledge, Gradually Increasing Tax Compliance