Pengaruh Digitalisasi Pelayanan Perpajakan, Tax Literacy, dan Kinerja Account Representative Terhadap Kepatuhan Wajib Pajak yang Bergerak di Bidang UMKM
Nabilah, Nabilah · Universitas Islam 45 / UM Indonesia
The purpose of this study was to determine the effect of digitalization of tax services, tax literacy, and account representative performance on compliance by taxpayers engaged in the UMKM sector in the Bekasi City area. This study uses a type of quantitative research using primary data. Respondents in this study were MSME taxpayers in Bekasi City. The samp…