THE INFLUENCE OF UNDERSTANDING TAXATION, ACCOUNTING AND UTILIZATION OF TECHNOLOGY ON TAXPAYER COMPLIANCE (IN CULINARY UMKM IN TONDANO CITY)
Keywords:
kepatuhan wajib pajak, pemahaman pajak, akuntansi, pemanfaatan,teknologiAbstract
This study aims to examine the effect of understanding tax, accounting and technology utilization on the level of taxpayer compliance in the culinary field of Tondano City. The quantitative research method was used by collecting data through surveys using questionnaires distributed to culinary MSME owners in the region as many as 46 respondents. The results of data analysis show that a good understanding of taxes and accounting has a positive and significant influence on the level of taxpayer compliance in MSMEs in the culinary sector of Tondano City Tax understanding has a positive effect on the compliance of MSME taxpayers in Tondano City. This is because a taxpayer's growing understanding of taxes can encourage them to comply and carry out their obligations. By understanding taxpayer accounting, it will be easier to create or maintain records, also known as bookkeeping systems, where you can find out how much taxable income and The more people who use technology, the more people understand and are encouraged to pay taxes because of the various conveniences that exist.
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