Analisis pengetahuan perpajakan dan kepatuhan wajib pajak UMKM Kafe di Kecamatan Sario
Joshua Bryan Kaunang,
Lintje Kalangi,
Sonny Pangerapan
Abstract:One of the taxpayers who make a major contribution in the field of taxation is Micro, Small and Medium Enterprises (UMKM). Cafe-based UMKM in Manado City have increased every year, especially in Sario District. However, in general, the growth of UMKM is not accompanied by the development of their compliance and knowledge regarding taxes. The objectives of this study are first to analyze the compliance of UMKM cafe income taxpayers in Sario District, and second to determine the knowledge of UMKM cafe taxpayers … Show more
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