Abstract:The purpose of this study is to analyze the effect of taxpayer awareness, modern tax administration system, tax amnesty, taxpayer knowledge, tax rates, tax sanctions and service quality on MSME taxpayer compliance in Semarang City. This research was conducted using quantitative research methods and analyzed using multiple regression analysis. The data used are primary data obtained through filling out questionnaires. The population of this study is all MSME taxpayers in the city of Semarang. The sample used wa… Show more
Set email alert for when this publication receives citations?
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.