Pradhana, Ari and Ayu Fury Puspita,, SE., MSA., Ak., CA. (2020) Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak (Studi Kasus Pada Wajib Pajak Usaha Mikro Kecil Dan Menengah Yang Terdaftar Di Kpp Pratama Kota Batu). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh tarif pajak, sanksi perpajakan, pemahaman perpajakan, dan kinerja account representative terhadap kepatuhan Wajib Pajak UMKM di Kota Batu. Objek penelitian ini adalah Wajib Pajak UMKM yang terdaftar di Kantor Pelayanan Pajak Pratama Batu. Sebanyak 106 data berhasil dikumpulkan menggunakan metode survei dengan teknik purposive sampling. Analisis data dilakukan dengan menggunakan metode analisis regresi linier berganda dengan aplikasi SPSS. Hasil pengujian menunjukkan bahwa tarif pajak tidak berpengaruh positif terhadap kepatuhan Wajib Pajak UMKM di Kota Batu, sedangkan sanksi perpajakan, pemahaman perpajakan, dan kinerja account representative berpengaruh positif terhadap kepatuhan Wajib Pajak UMKM di Kota Batu
English Abstract
This study aims to examine the influence of tax rate, tax sanctions, understanding of taxation, and account representative performance on the compliance of Micro, Small and Medium Enterprise taxpayers of Batu City. The objects of this study are MSMEs registered in Batu Tax Service Office. 106 data were collected through survey using purposive sampling technique, and analyzed through multiple linear regression analysis method using SPSS software. The results indicate that tax rate has no positive effect on the Batu City MSME taxpayer compliance, while tax sanctions, understanding of taxation, and account representative performance have a positive effect on the Batu City MSME taxpayer compliance.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0520020033 |
| Uncontrolled Keywords: | Tarif Pajak, Sanksi Perpajakan, Pemahaman Perpajakan, Kinerja Acco,unt Representative, Kepatuhan Wajib Pajak, Wajib Pajak UMKM, Tax Rate, Tax Sanctions, Understanding of Taxation, Account Representative Performance, Taxpayer Compliance, MSME Taxpayer |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 15 Sep 2022 02:38 |
| Last Modified: | 15 Sep 2022 02:38 |
| URI: | http://repository.ub.ac.id/id/eprint/194232 |
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Text (DALAM MASA EMBARGO)
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