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首页> 外文期刊>Research Journal of Finance and Accounting >Influence of Taxation Knowledge and Socialization of Imlementation PP. 46 Year 2013 on Tax Compliance for Certain WPOP Small and Medium Business (UMKM) Owner (Case Study in KPP Pratama Cengkareng, West Jakarta)
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Influence of Taxation Knowledge and Socialization of Imlementation PP. 46 Year 2013 on Tax Compliance for Certain WPOP Small and Medium Business (UMKM) Owner (Case Study in KPP Pratama Cengkareng, West Jakarta)

机译：税收知识的影响与实施PP的社会化。 2013年关于某些WPOP中小企业（UMKM）所有者税收合规的46年（案例研究在西雅加达KPP Pratama Cengkareng）

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The aim of this research is to analyze the influence of taxation knowledge and the socialization of PP No. 46 the year of 2013’s implementation toward tax comliance of personal tax payer with certain criteria which owned small and medium size of company (UMKM). This study was used primary data using questioners that were distributed to some area that were under KPP Pratama Cengkareng. This study used purposive & quota sampling to get sample, therefore from 382 questioners, only 35 questioners that were fulfill the criteria.Tax comliance as dependent variable, tax knowledge and socialization of PP No. 46 the year of 2013’s implementation are as independent variables. This study was proved that tax knowledge was significant effect to the tax comliance while the socialization of PP No. 46 the year of 2013’s implementation was not significant.
机译：这项研究的目的是分析在拥有中小型公司（UMKM）的某些条件下，税收知识和第46号PP实施的社会化对2013年个人纳税人的税收遵从的影响。这项研究使用的原始数据使用的提问者分布在KPP Pratama Cengkareng辖下的某些地区。这项研究使用目的和配额抽样进行抽样，因此从382名提问者中，只有35名符合条件的提问者。税收依从性是因变量，税务知识和第46号PP的实施社会化是自变量。这项研究证明，税收知识对税收依从性有重要影响，而2013年实施的第46号PP的社会化意义不大。

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