Priambud, AdamAdiansahAtsani (2013) Pengaruh Pemahaman Perpajakan, Tarif Pajak, Sanksi Pajak, Serta Pelayanan Pembayaran Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kota Surabaya. Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan penelitian ini yaitu: untuk mengetahui pengaruh pemahaman perpajakan yang dimiliki oleh WP terhadap kepatuhan WP UMKM di Kota Surabaya, mengetahui pengaruh tarif pajak terhadap kepatuhan WP UMKM di Kota Surabaya, untuk mengetahui pengaruh sanksi yang telah ditetapkan terhadap kepatuhan WP UMKM di Kota Surabaya dan mengetahui pengaruh pelayanan pembayaran pajak terhadap kepatuhan WP UMKM di Kota Surabaya. Populasi dalam penelitian ini hanya ditentukan pada UMKM yaitu usaha yang memiliki omzet penjualan pertahun dibawah Rp50.000.000.000 yang berada di wilayah kota Surabaya. Teknik analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linier berganda.Berdasarkan hasil penelitian dan pembahasan dengan menggunakan analisis regresi linier berganda yang telah dilakukan maka dapat ditarik kesimpulan bahwa terdapat pengaruh pemahaman perpajakan yang dimiliki oleh WP terhadap kepatuhan WP di Kota Surabaya, tarif pajak berpengaruh terhadap kepatuhan WP UMKM di Kota Surabaya, terdapat pengaruh sanksi yang telah ditetapkan terhadap kepatuhan WP UMKM di Kota Surabaya dan pelayanan pembayaran pajak berpengaruh terhadap kepatuhan WP UMKM di Kota Surabaya.
English Abstract
The purpose of this study is To examines the relationship between taxation understanding by taxpayer to SMEs tax compliance in Surabaya, To examines the relationship between tax rates to SMEs tax compliance in Surabaya, To examines the relationship between penalties that have been established to SMEs tax compliance in Surabaya, To examines the relationship between service tax payment to SMEs tax compliance in Surabaya. The population of this study focus mainly on SMEs with annual sales turnover under Rp50.000.000.000 residing in Surabaya. This research used data analysis technique that is multiple linear regression. The results of this study by using multiple linear regression analysis show that: T axation understanding by taxpayer affecting SMEs tax compliance in Surabaya, Tax rates affecting SMEs tax compliance in Surabaya, Penalties that have been established affecting SMEs tax compliance in Surabaya, Service tax payment affecting SMEs tax compliance in Surabaya
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2013/509/051311031 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 29 Nov 2013 15:02 |
| Last Modified: | 19 Oct 2021 06:44 |
| URI: | http://repository.ub.ac.id/id/eprint/106928 |
![[thumbnail of lembar_persetujuan_scan.pdf]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text
lembar_persetujuan_scan.pdf Restricted to Registered users only Download (0B) |
|
Text
BAB_II.pdf Restricted to Registered users only Download (0B) |
|
Text
BAB_III.pdf Restricted to Registered users only Download (0B) |
|
Text
ABSTRAK_lengkap.pdf Restricted to Registered users only Download (0B) |
|
Text
Lembar_Pengesahan.pdf Restricted to Registered users only Download (0B) |
|
Text
BAB_I.pdf Restricted to Registered users only Download (0B) |
|
Text
BAB_IV.pdf Restricted to Registered users only Download (0B) |
|
Text
Cover.pdf Restricted to Registered users only Download (0B) |
|
Text
BAB_V.pdf Restricted to Registered users only Download (0B) |
|
Text
DAFTAR_ISI.pdf Restricted to Registered users only Download (0B) |
|
Text
DAFTAR_PUSTAKA.pdf Restricted to Registered users only Download (0B) |
|
Text
KATA_PENGANTAR.pdf Restricted to Registered users only Download (0B) |
Actions (login required)
 |
View Item |