Pengaruh Sosialisasi dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM di KPP Pratama Palembang Ilir Timur
ABSTRACT This paper aims to assess the influence of informational tax campaigns and taxpayer literacy on the adherence behavior of small business taxpayers registered at the East Ilir Primary Tax Office in Palembang. Adopting a quantitative framework, the investigation applied a non-probability sampling approach—spec...