Fadilah, Ilham Azi (2021) PENGARUH PERSEPSI WAJIB PAJAK TENTANG PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018, PEMAHAMAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada UMKM di Kota Tangerang Selatan). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh persepsi wajib pajak tentang Peraturan Pemerintah Nomor 23 Tahun 2018 (pajak penghasilan atas pendapatan yang diterima dari atau diperoleh wajib pajak yang memilikir sikulasi kotor tertentu), pemahaman perpajakan dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi dengan Usaha Mikro Kecil dan Menengah (UMKM). Data diperoleh dari kuesioner yang diisi oleh responden UMKM di Kota Tangerang Selatan pada Agustus 2020. Sebanyak 396 kuesioner dikembalikan dengan kondisi yang lengkap dan bisa diolah. Analisis dilakukan dengan regresi berganda menggunakan program windows SPSS versi 25.00. Hasil pengujian hipotesis menunjukan bahwa Peraturan Pemerintah Nomor 23 Tahun 2018, pemahaman perpajakan dan sanksi pajak berpengaruh positif terhadap kepatuhan wajib pajak.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Ramdani, Dadan UNSPECIFIED Thesis advisor Ginanjar, Seandy UNSPECIFIED
Additional Information:	This study aims is to examine the effect of taxpayer perception about Government Regulation 23 of 2018 (income tax on income received from or obtained by taxpayers who have certain gross circulation) taxation understanding and tax sanctions to taxpayer compliance with Micro, Small and Medium Enterprises (MSMEs). Data is obtained from questionnaires filled by MSMEs respondents in South Tangerang City in August 2020. A total of 369 questionnaires were returned with complete anad manageable condition. The analysis is done by multiple regression using the SPSS version 25.00 windows program. Hypothesis testing result show that taxpayer perception about the positive effect on MSMEs taxpayer compliance.
Uncontrolled Keywords:	axpayer perception about the implementation of Government Regulation 23 of 2018; taxation understanding; tax sanction; MMSE taxpayer compliance. Persepsi Wajib Pajak, Pemahaman Perpajakan, Sanksi Pajak, Kepatuhan Wajib Pajak, UMKM.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Perpustakaan Pusat
Date Deposited:	19 Dec 2022 09:05
Last Modified:	19 Dec 2022 09:05
URI:	http://eprints.untirta.ac.id/id/eprint/18553

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