Jannah, Farhatul (2023) PENGARUH PERSEPSI WAJIB PAJAK, ASAS KEADILAN, DAN TARIF PAJAK ATAS PAJAK FINAL UNTUK UMKM PADA KEPATUHAN PERPAJAKAN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
Farhatul Jannah_5552150084_Fulltext.pdf Restricted to Registered users only Download (3MB) |
|
Text
Farhatul Jannah_5552150084_02.pdf Restricted to Registered users only Download (451kB) |
|
Text
Farhatul Jannah_5552150084_03.pdf Restricted to Registered users only Download (791kB) |
|
Text
Farhatul Jannah_5552150084_04.pdf Restricted to Registered users only Download (922kB) |
|
Text
Farhatul Jannah_5552150084_05.pdf Restricted to Registered users only Download (358kB) |
|
Text
Farhatul Jannah_5552150084_Ref.pdf Restricted to Registered users only Download (133kB) |
|
Text
Farhatul Jannah_5552150084_Lamp.pdf Restricted to Registered users only Download (2MB) |
|
Text
Farhatul Jannah_5552150084_01 (1).pdf Restricted to Registered users only Download (966kB) |
Abstract
This study aims to examine the effect of taxpayer perceptions, principles of justice, and tax rates on final taxes for MSME on tax compliance (Case Study on MSME in Serang City). This study uses data in the form of primary data obtained from the distribution of questionnaires. The sample used is individual Micro, Small and Medium Enterprises (MSME) taxpayers who have run a business and have a NPWP in Serang City. The sampling technique used is a non-probability method. Respondents in this study amounted to 100 people. The data in this study were processed using Statistical Product and Service Solution (SPSS) version 25. Descriptive statistical analysis in this study includes the mean, the size of the spread (standard deviation) and the shape of the distribution (minimum value and maximum value). The results of the partial study showed that the perception of taxpayers had a significant effect on individual taxpayers' tax compliance with MSME in Serang City. Then partially the variables of the principle of justice and the tax rate on the MSME final tax have no significant effect on tax compliance.
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Penelitian ini bertujuan untuk menguji Pengaruh Persepsi Wajib Pajak, Asas Keadilan, dan Tarif Pajak Atas Pajak Final Untuk UMKM pada Kepatuhan Perpajakan (Studi Kasus pada UMKM di Kota Serang). Penelitian ini menggunakan data berupa data primer yang diperoleh dari penyebaran kuisioner. Sampel yang digunakan adalah Wajib Pajak Usaha Mikro Kecil Menengah (UMKM) perseorangan yang telah menjalankan usaha dan memiliki NPWP di Kota Serang. Teknik sampling yang digunakan adalah metode non probability. Responden dalam penelitian ini berjumlah 100 orang. Data dalam penelitian ini diolah dengan menggunakan Statistical Product and Service Solution (SPSS) versi 25. Analisis statistik deskriptif dalam penelitian ini meliputi rata-rata (mean), ukuran penyebaran (standar deviasi) dan bentuk distribusi (nilai minimum dan nilai maksimum).. Hasil penelitian secara parsial, variabel persepsi Wajib Pajak berpengaruh signifikan terhadap kepatuhan perpajakan Wajib Pajak Orang Pribadi pelaku UMKM di Kota Serang. Kemudian secara parsial variabel asas keadilan dan tarif pajak atas pajak final UMKM tidak berpengaruh signifikan terhadap kepatuhan perpajakan | |||||||||
| Subjects: | A General Works > AC Collections. Series. Collected works A General Works > AC Collections. Series. Collected works |
|||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
|||||||||
| Depositing User: | Mrs Farhatul Jannah | |||||||||
| Date Deposited: | 05 Jan 2023 08:41 | |||||||||
| Last Modified: | 05 Jan 2023 08:41 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/19418 |
Actions (login required)
 |
View Item |