Analisis Multidimensional Kepatuhan Pajak UMKM Di Kabupaten Karanganyar : Pemahaman, Kesadaran, Love Of Money Dan Kondisi Keuangan
Studi Empiris Di Kabupaten Karanganyar
DOI:
https://doi.org/10.31959/jm.v14i1.2953Abstract
This research examines the multidimensional analysis of understanding, awareness, love of money, and financial conditions concerning the tax compliance of MSMEs in Karanganyar Regency. This research uses micro-scale MSME objects in Karanganyar Regency. The research method used is a quantitative method using SPSS version 27.0 to analyze the data. The data sources used in this research are primary data and secondary data. The population in this study consists of 39,908 individual taxpayers of micro-scale SMEs registered with the Cooperative, Small, and Medium Enterprises Office of Karanganyar Regency. The sample in this study was determined using the Slovin formula, resulting in 100 MSMEs. This study uses the cluster random sampling method. The data collection techniques used in this research are questionnaires, observations, and literature studies. The data analysis technique used is multiple linear regression. The research results show that tax understanding does not significantly affect the tax compliance of MSMEs in Karanganyar Regency. Meanwhile, tax awareness, love of money, and financial condition positively and significantly impact the tax compliance of SMEs in Karanganyar Regency.
Downloads
Published
Issue
Section
Citation Check
License
Copyright (c) 2025 Jurnal Maneksi
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Access and Licensing
All articles published in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) are available immediately upon publication without any embargo period. No registration or subscription fees are required to access our content.
To facilitate clarity and ease of reuse, Jurnal Maneksi (Management Ekonomi Dan Akuntansi) adopts Creative Commons licenses. By default, all articles are published under the Creative Commons Attribution License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided that proper attribution is given to the original author(s) and source.
Copyright Policy
Authors publishing in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) retain copyright over their work. By submitting and publishing with Jurnal Maneksi (Management Ekonomi Dan Akuntansi), authors grant the journal the right of first publication under their chosen open-access license. This ensures that authors maintain full control over their intellectual property while enabling broad dissemination and reuse of their work.
Authors are also encouraged to:
- Share their published articles in institutional repositories or personal websites, ensuring proper acknowledgment of initial publication in Jurnal Maneksi (Management Ekonomi Dan Akuntansi).
- Enter into non-exclusive agreements for further distribution, such as including their articles in books or other publications.
