Literature Review Pengaruh Pemahaman Peraturan Perpajakan Umkm Dan Penurunan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Umkm

Authors

  • Ananta Irham Universitas Bhayangkara Jakarta Raya
  • Rachmat Pramukty Universitas Bhayangkara Jakarta Raya
  • Idel Eprianto Universitas Bhayangkara Jakarta Raya

DOI:

https://doi.org/10.59188/jcs.v2i1.184

Keywords:

Kepatuhan Wajib Pajak, Peraturan Perpajakan, Tarif Pajak.

Abstract

Artikel Literature Review Pengaruh Pemahaman Peraturan Perpajakan UMKM dan Penurunan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM adalah artikel ilmiah yang bertujuan untuk membangun hipotesis riset pengaruh antar variabel yang akan digunakan pada riset selanjutnya. Metode penulisan artikel literature Review ini adalah dengan metode library research, yang bersumber dari media online seperti Google Scholar, Mendeley, dan media online akademik lainnya. Hasil artikel literature review ini adalah: 1) pemahaman peraturan perpajakan UMKM berpengaruh terhadap kepatuhan wajib pajak UMKM; 2) penurunan tarif pajak berpengaruh terhadap kepatuhan wajib pajak UMKM.

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Published

2023-01-03

How to Cite

Irham, A., Pramukty, R. ., & Eprianto, I. (2023). Literature Review Pengaruh Pemahaman Peraturan Perpajakan Umkm Dan Penurunan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Umkm . Journal of Comprehensive Science (JCS), 2(1), 65–69. https://doi.org/10.59188/jcs.v2i1.184

Issue

Vol. 2 No. 1 (2023): Journal of Comprehensive Science (JCS)

Section

Articles

License

Copyright (c) 2023 Ananta Irham, Rachmat Pramukty, Idel Eprianto

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