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ASSISTANCE OF TAX SOCIALIZATION AND TAXPAYER'S LEVEL OF UNDERSTANDING ON TAXPAYER COMPLIANCE WITH VILLAGE OWNED BUSINESS ENTITIES (BUMDES)

Susan Radja, Arif Tri Hardianto, Hari Muharam, Abdul Kohar

Abstract


The level of understanding is a process of increasing knowledge intensively by an individual and the extent to which he can understand correctly a problem he wants to know. For the government, the level of understanding of taxpayers regarding taxation is a potential factor to increase taxpayer compliance. Domestically, the ratio of taxpayer compliance in fulfilling their tax obligations from year to year still shows a percentage that does not increase significantly. Socialization of Taxation and Level of Understanding of Taxpayers Has a very good opportunity for better taxpayer compliance. The purpose of this study was to determine the effect of tax socialization on the level of understanding of taxpayers in fulfilling tax obligations in village-owned enterprises (BUMDes).This type of research is an explanation research resear that will prove a causal relationship to the independent variable, namely taxation socialization, with a mandatory level of understanding, sampling is a random sample (Probability Sampling) Respondents selected are employees and administrators of village-owned enterprises (BUMDES) Suka Village Makmur, Ciomas, Bogor A total of 20 people. The data analysis method used is a statistical method, namely multiple linear regression, with the analytical tool used in this study is the SPSS 25 software for Windows. The test is carried out using a statistical method, namely multiple linear regression, and the method of determining the sample using a non-probability sampling method using a purposive sampling method and will also use a data quality test, classical assumptions, multiple regression testing, and t-test. The results showed that based on the t test, the tax socialization variable had a significant effect on the variable level of understanding of taxpayers. Based on the t-test of Hypothesis 1 in this study, it is supported by the results of the study.

Keywords


socialization of taxation; taxpayers.

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http://publication.petra.ac.id/index.php/akuntansi-pajak/article/view/3066


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DOI: 10.33751/jce.v3i1.6057

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