THE EFFECT OF TAX KNOWLEDGE AND TAX SANCTIONS ON TAXPAYER COMPLIANCE OF MSMES IN MINAHASA REGENCY
Keywords:
Tax Knowledge, Tax Sanctions, MSME Taxpayer ComplianceAbstract
This research aims to determine the influence of Tax Knowledge and Tax Sanctions on MSME Taxpayer Compliance in Minahasa District. The research method used in this research is a q uantitativeapproach. The sample in this study was 100 respondents and was taken using the Slovin formula technique. The method used for this research is a survey method with a quantitative approach. In this research, primary data is collected through distributing questionnaires. The results of this research show that Tax Knowledge has a positive and significant effect on MSME taxpayer compliance. Tax sanctions have a positive and significant effect on MSME taxpayer compliance in Minahasa District
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