2023
DOI: 10.25105/jipak.v18i1.13839
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Religiusitas, Moral, Budaya Lingkungan Terhadap Kepatuhan Wajib Pajak Umkm Pada Masa Pandemi Covid-19

Abstract: Taxpayer compliance plays an important role in increasing state tax revenue, several factors that affect tax compliance are religiosity, morals and environmental culture. The purpose of this study was to determine the effect of religiosity, morals and environmental culture on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City partially and simultaneously. This research uses quantitative methods. Determination of the sample using the Incidental Sampling technique in order t… Show more

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