NISA, DELA AFDLOLUN (2019) PENGARUH PEMAHAMAN SELF ASSESSMENT SYSTEM, TARIF PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM di KPP PRATAMA PONDOK GEDE (atas PP No. 46 thn 2013 yang diperbarui di PP No. 23 thn 2018). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT The purpose of this research is to know about the influence of self assessment system comprehension, the rates of tax, and the tax sanctions to the UMKM taxpayer obedience. This research was done in the Tax Service Office (KPP) Pratama Pondok Gede. There are 98 respondence at the samples in this research. The type of this research is causal research by using multiple linear regression analitical. This data collection method is using random sampling method, by spreading the questioner to the Taxpayer UMKM registered in the (KPP) Pratama Pondok Gede. The results of this research shows that the quality of self assessment system comprehension, the rates of tax has the positive effect and significant to the taxpayer obedience UMKM. While tax sanctions has no positive effect and doesn’t significant to the taxpayer obedience. Keywords: Self Assessment System Comprehension, Rates of Tax, Tax Sanction to the Taxpayer UMKM Obedience. ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh pemahaman self assessment system, tarif pajak, dan sanksi pajak terhadap kepatuhan Wajib Pajak UMKM. Penelitian ini dilakukan di Kantor Pelayanan Pajak (KPP) Pratama Pondok Gede. Sampel dalam penelitian ini berjumlah 98 responden. Jenis penelitian adalah penelitian kausal dengan analisis regresi linier berganda. Metode pengumpulan data ini dengan menggunakan metode random sampling, dengan metode menyebarkan kuesioner kepada Wajib Pajak UMKM yang terdaftar di (KPP) Pratama Pondok Gede. Hasil penelitian ini menunjukan bahwa kualitas pemahaman self assessment system, tarif pajak berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak UMKM. Sedangkan sanksi pajak tidak berpengaruh positif dan tidak signifikan terhadap kepatuhan Wajib Pajak UMKM. Kata Kunci : Pemahaman Self Assessment System, Tarif Pajak, Sanksi Pajak Kepatuhan Wajib Pajak UMKM.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 19 001 |
| NIM/NIDN Creators: | 43214310019 |
| Uncontrolled Keywords: | Pemahaman Self Assessment System, Tarif Pajak, Sanksi Pajak Kepatuhan Wajib Pajak UMKM |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 09 Jan 2024 07:00 |
| Last Modified: | 09 Jan 2024 07:00 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/85209 |
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