Pratama, Chandra Kurniawan and Dr. M. Khoiru Rusydi,, MAK, AK, CA.BKP (2021) Pengaruh Attitude Toward, Subjective Norm, Perceived Behavioral Control, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Umkm Di Kabupaten Jombang. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh attitude toward, subjective norm, perceived behavioral control, dan pelayanan fiskus terhadap minat kepatuhan wajib pajak UMKM. Penelitian ini didasarkan pada pendekatan Theory of Planned Behaviour (TPB). Sampel penelitian ini adalah pemilik UMKM yang terdaftar di KPP Pratama kabupaten Jombang. Data dikumpulkan dengan metode survey dengan teknik convenience sampling. UMKM mempunyai peran penting dalam perekonomian di Indonesia. Peningkatan jumlah UMKM seharusnya diikuti dengan meningkatnya kepatuhan perpajakan untuk UMKM. Alat yang digunakan untuk menganlisis hubungan variabel dalam peneltian ini adalah analisi regresi linier berganda. Hasil penelitian ini menunjukkan bahwa attitude toward, subjective norm, perceived behavioral control, dan pelayanan fiskus berpengaruh positif terhadap kepatuhan wajib pajak UMKM di kabupaten Jombang. Implikasi dari penelitian ini diharapkan direktorat jendral pajak mempertimbangkan hasil penelitian ini dalam membuat kebijakan terkait dengan kepatuhan wajib pajak UMKM.
English Abstract
This study aims to examine the effect of attitude toward, subjective norms, perceived behavioral control, and tax services on the compliance interest of MSME taxpayers. This research is based on the Theory of Planned Behavior (TPB) approach. The sample of this research is the owner of UMKM, which is registered in the KPP Pratama Jombang Regency. Data were collected by survey method with convenience sampling technique. MSMEs have an essential role in the economy in Indonesia. The increase in the number of MSMEs should be followed by increased tax compliance for MSMEs. The tool used to analyze the relationship between variables in this study is multiple linear regression analysis. This study indicates that attitude toward, subjective norms, perceived behavioral control, and tax services positively affect SME taxpayer compliance in the Jombang district. This research implies that the tax directorate general is expected to consider the results of this study in making policies related to SME taxpayer compliance.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0521020346 |
| Uncontrolled Keywords: | Attitude Toward, Subjective Norm, Perceived Behavoiral Control, Pelayanan fiskus, Kepatuhan wajib pajak UMKM, Attitude Toward, Subjective Norm, Perceived Behavioral Control, Fiskus Services, Taxpayer Compliance UMKM |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 13 Jun 2022 06:44 |
| Last Modified: | 13 Jun 2022 06:44 |
| URI: | http://repository.ub.ac.id/id/eprint/191045 |
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