Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Umkm : Studi Pada Umkm Yang Terdaftar Di Kantor Pelayanan Pajak Jakarta Pesanggrahan

Shafira, Vionisa (2021) Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Umkm : Studi Pada Umkm Yang Terdaftar Di Kantor Pelayanan Pajak Jakarta Pesanggrahan. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman perpajakan, tarif pajak, dan sanksi pajak, terhadap kepatuhan wajib pajak UMKM yang terdaftar di Kantor Pelayanan Pajak Jakarta Pesanggrahan. Metode penelitian yang digunakan adalah metode kuantitatif. Objek penelitian ini adalah wajib pajak UMKM yang terdaftar di Kantor Pelayanan Pajak Jakarta Pesanggrahan. Total data yang digunakan sebanyak 95 data yang dikumpulkan menggunakan metode survei dengan teknik convenience sampling. Penelitian ini menggunakan teknik analisis regresi linear beganda dengan bantuan pogram SPSS ver 21.00. Hasil penelitian menunjukan bahwa variabel pemahaman perpajakan, tarif pajak, dan sanksi pajak berpengaruh terhadap kepatuhan wajib pajak UMKM yang terdaftar di KPP Pesanggrahan.

English Abstract

The purpose of this study to determine the effect of understanding taxation, tax rates and tax sanctions on SMEs taxpayer compliance registered at the Jakarta Pesanggrahan Tax Office. The research method used is quantitavie method. The object of this research is SMEs taxpayers who are registeres at Jakarta Pesanggrahan Tax Office. The total data used was 95 data collected using a survey method with convenience sampling technique. This study uses multiple linear regression analysis techniques using the help of the SPSS ver 21.00 program. The results showed that the variable understanding of taxation, tax rates, and tax sanctions had a positive effect on the SMEs taxpayer compliance registered at the Pesanggrahan Tax Office.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521020280
Uncontrolled Keywords: pemahaman perpajakan, tarif pajak, sanksi pajak, kepatuhan wajib pajak UMKM, understanding of taxation, tax rates, tax sanctions, SMEs taxpayer compliance
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 21 Jan 2022 07:10
Last Modified: 24 Feb 2022 05:32
URI: http://repository.ub.ac.id/id/eprint/188656
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