PENGARUH INSENTIF PAJAK, PERUBAHAN TARIF PAJAK, DAN PROGRAM PEMADANAN NIK-NPWP TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Terhadap Pelaku UMKM Di Pasar Modern BSD City)

LOBO, REGINALDUS ELFRIDUS (2024) PENGARUH INSENTIF PAJAK, PERUBAHAN TARIF PAJAK, DAN PROGRAM PEMADANAN NIK-NPWP TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Terhadap Pelaku UMKM Di Pasar Modern BSD City). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to evaluate the effect of tax incentives, changes in tax rates, and the NIK-NPWP matching program on MSME taxpayer compliance in the BSD City Modern Market. Using a quantitative approach, this study involved 90 respondents from a total population of 846 MSMEs, with an accidental sampling technique. Data were analyzed using multiple linear regression through the SPSS 29.0 program for Windows. The findings of this study show that tax incentives, changes in tax rates, and the NIK-NPWP matching program have a positive and significant effect on the level of MSME taxpayer compliance in the BSD City Modern Market. Keywords: Tax Incentives, Tax Rate Changes, NIK-NPWP Matching Program, and MSME Taxpayer Compliance Penelitian ini bertujuan untuk mengevaluasi pengaruh insentif pajak, perubahan tarif pajak, dan program pemadanan NIK-NPWP terhadap kepatuhan wajib pajak UMKM di Pasar Modern BSD City. Dengan menggunakan pendekatan kuantitatif, penelitian ini melibatkan 90 responden dari total populasi 846 UMKM, dengan teknik pengambilan sampel accidental sampling. Data dianalisis menggunakan regresi linear berganda melalui program SPSS 29.0 for Windows. Temuan penelitian menunjukkan bahwa insentif pajak, perubahan tarif pajak, dan program pemadanan NIK-NPWP memiliki pengaruh positif dan signifikan terhadap tingkat kepatuhan wajib pajak UMKM di Pasar Modern BSD City. Kata Kunci: Insentif Pajak, Perubahan Tarif Pajak, Program Pemadanan NIKNPWP dan Kepatuhan Wajib Pajak UMKM

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 287
NIM/NIDN Creators: 43218010183
Uncontrolled Keywords: Insentif Pajak, Perubahan Tarif Pajak, Program Pemadanan NIKNPWP dan 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 > 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 > 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 > 658 General Management/Manajemen Umum
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.02 Management of Enterprises of Specific Sizes and Scopes/Pengelolaan Usaha dengan Ukuran dan Lingkup Tertentu > 658.022 Small Enterprises/Usaha Kecil
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.044 Unincorporated Business Enterprises/Badan Usaha Bukan Usaha
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 29 Nov 2024 08:45
Last Modified: 29 Nov 2024 08:45
URI: http://repository.mercubuana.ac.id/id/eprint/92945

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