PENGARUH GOOD CORPORATE GOVERNANCE DAN KEPATUHAN WAJIB PAJAK TERHADAP PENDAPATAN ASLI DAERAH (Studi Pada UMKM Kota Palangka Raya)

One of the problems in Indonesia regarding the implementation of tax obligations is taxpayer compliance. Regional governments are required to implement the principles of good corporate governance (GCG) and be more strict with taxpayers. This GCG principle is able to increase efficiency and effectiveness in managing local revenue. This research aims to empirically prove the influence of GCG and taxpayer compliance on local revenue in Palangka Raya city MSMEs. The method used by researchers is quantitative, with the sample determined by purposive sampling. Then the data requirements from the research were obtained through conducting a questionnaire with the application of a Likert scale, and then tested through the use of smartPLS. The results obtained are that GCG has an effect on local revenue, and taxpayer compliance has an effect on local
revenue.