PENGARUH PENERAPAN SISTEM PEMUNGUTAN PAJAK, PENERAPAN SAK EMKM DAN BENTUK FORMULIR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survei Pada Komunitas UMKM Sahabat Pajak Binaan KPP Pratama Pondok Aren)

ASALILA, ASALILA (2021) PENGARUH PENERAPAN SISTEM PEMUNGUTAN PAJAK, PENERAPAN SAK EMKM DAN BENTUK FORMULIR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survei Pada Komunitas UMKM Sahabat Pajak Binaan KPP Pratama Pondok Aren). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to analyze and prove empirically about Effect of Application of Tax Collection System, Application of SAK EMKM and form of Tax Form Against Compliance with UMKM taxpayers in KPP Pratama Pondok Aren. The kind of this research is quantitative descriptive. The kind of investigation in this research is causal study. Causal study aims to found the causal from one or more problems and to found the influence of one or several independent variables on the dependent variable. The population in this study is UMKM taxpayers which registered in tax office within the working scope of KPP Pratama Pondok Aren. This research used non probability sampling technique. The sample selection using convenience sampling method with the number of respondents as many as one hundred (100) respondents. In analyzing the data using multiple linear regression analysis. The results showed that the Application of the Tax Collection System had a positive and significant effect on the Compliance of UMKM taxpayers, the application of the SAK EMKM had a positive and significant effect on the Compliance of UMKM Taxpayers, and the form of Tax Form had a positive and significant effect on UMKM taxpayer Compliance. Keywords : Tax Collection System, SAK EMKM, Form of Tax Forms, UMKM Taxpayer Compliance. Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris mengenai Pengaruh Penerapan Sistem Pemungutan Pajak, Penerapan SAK EMKM dan Bentuk Formulir Pajak Terhadap Kepatuhan Wajib Pajak UMKM (Survei Pada KPP Pratama Pondok Aren). Jenis penelitian ini adalah deskriptif kuantitatif. Jenis investigasi dalam penelitian ini adalah studi kausal. Populasi dalam penelitian ini adalah seluruh Wajib Pajak UMKM yang terdaftar di Kantor Pelayanan Pajak Pratama Pondok Aren. Teknik sampling yang digunakan dalam penelitian ini adalah teknik non-probability sampling. Metode yang digunakan ialah convenience sampling dengan jumlah responden sebanyak seratus (100) responden. Dalam menganalisis data menggunakan uji regresi linier berganda. Hasil penelitian menunjukkan bahwa Penerapan Sistem Pemungutan Pajak berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak UMKM, Penerapan SAK EMKM berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak UMKM, dan Bentuk Formulir Pajak berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak UMKM. Kata Kunci : Sistem Pemungutan Pajak, SAK EMKM, Bentuk Formulir Pajak, Kepatuhan Wajib Pajak UMKM.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55516120053
Uncontrolled Keywords: Sistem Pemungutan Pajak, SAK EMKM, Bentuk Formulir Pajak, Kepatuhan Wajib Pajak UMKM.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 26 Nov 2021 02:58
Last Modified: 26 Nov 2021 02:58
URI: http://repository.mercubuana.ac.id/id/eprint/50915

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