Pertiwi, Ajeng Rachma and Dr. Zaki Baridwan, Ak., CA., CPA., CL and Dr. Syaiful Iqbal, SE., M.Si., Ak., CA., CPMA (2019) Pengaruh Keadilan Pajak Persepsional dan Pengetahuan Pajak Terhadap Kepatuhan Pajak UMKM: Analisis Atas PP No. 23 Tahun 2018. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji secara empiris pengaruh keadilan pajak persepsional dan pengetahuan pajak terhadap kepatuhan pajak Usaha Mikro, Kecil, dan Menengah (UMKM) analisis atas PP No. 23 tahun 2018. Penelitian ini menggunakan metode survei dengan menyebarkan kuesioner. Sampel yang digunakan ialah UMKM Kota Malang melalui metode cluster random sampling. Data yang diperoleh sebanyak 107 responden yang diolah dengan bantuan SPSS 24. Penelitian ini memperoleh hasil bahwa secara simultan keadilan pajak persepsional dan pengetahuan pajak berpengaruh terhadap kepatuhan pajak UMKM. Hasil penelitian juga menunjukkan bahwa pengetahuan pajak memiliki pengaruh terhadap kepatuhan pajak UMKM dan tiga dimensi keadilan pajak persepsional yang berpengaruh terhadap kepatuhan pajak UMKM yaitu keadilan umum, struktur tarif pajak, serta kepentingan pribadi.
English Abstract
The aim of this study is to examine empirically the effect of perceptional tax fairness and tax knowledge on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) by analysis of Goverment Regulation No. 23 of 2018. This study used the survey method by distribution of questionnaires. The utilized sample was Micro, Small, and Medium Enterprises (MSMEs) in the City of Malang through the cluster random sampling method. Data were obtained from 107 respondents and were processed with the aid of SPSS 24. The results of the study showed that perceptional tax fairness and tax knowledge simultaneously affect the tax compliance of MSMEs. The results also showed that tax knowledge influences tax compliance of MSMEs and three dimensions of perceptional tax fairness that affect MSME tax compliance are general fairness, tax rates structure, and self interest.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/336.207/PER/p/2019/042001320 |
| Uncontrolled Keywords: | Kata Kunci: keadilan pajak, pengetahuan pajak, PP No. 23 tahun 2018, kepatuhan pajak, Usaha Mikro Kecil dan Menengah (UMKM). |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.207 Business taxes |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | yulia Chasanah |
| Date Deposited: | 08 Sep 2022 07:38 |
| Last Modified: | 27 Sep 2022 11:39 |
| URI: | http://repository.ub.ac.id/id/eprint/194091 |
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