Pengaruh Pemahaman Perpajakan, Pemahaman Akuntansi, Pemanfaatan Teknologi, Sanksi Pajak, Dan Religiusitas Terhadap Kepatuhan Wajib Pajak Daerah

Abstract

Taxes an important role in state revenues to finance expenditures with the aim of improving people's welfare. The most important factor in influencing tax revenue in realizing tax revenue targets is taxpayer compliance. This study aims to analyze the effect of tax understanding, accounting understanding, technology utilization, tax sanctions, and religiosity on local taxpayer compliance. The population of this research is Magelang Regency SMEs with a technique using purposive sampling. The sample that meets the criteria is 86 respondents. The research data was through a questionnaire. The data analysis uses multiple linear regression models. The results show that understanding taxation, tax sanctions, and religiosity had a positive effect on local taxpayer compliance, while understanding accounting and the use of technology had no effect on local taxpayer compliance. The results of the study provide policy implications for relevant agencies in improving tax compliance, especially MSMEs.