Rahmawati, Dewi (2023) PENGARUH OMSET PENGHASILAN, PEMAHAMAN PP NO. 23 TAHUN 2018 DAN KEBIJAKAN PEMERINTAH TENTANG INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM PENGGUNA PLATFORM MARKETPLACE SHOPEE DI PROVINSI BANTEN TAHUN 2020-2021. S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

ABSTRACT THE INFLUENCE OF INCOME TURNOVER, UNDERSTANDING OF GOVERNMENT REGULATION NO. 23 OF 2018 AND GOVERNMENT POLICIES ON TAX INCENTIVES ON THE COMPLIANCE OF MSME TAXPAYERS USING THE SHOPEE MARKETPLACE PLATFORM IN BANTEN PROVINCE IN 2020-2021. Dewi Rahmawati Sultan Ageng Tirtayasa University This study aims to determine and examine the effect of Income Turnover, Understanding Government Regulation No. 23 of 2018 and Government Policy on Tax Incentives on Compliance of MSME Taxpayers who use the Shopee Marketplace Platform. The population in this study were Individual Taxpayers of e-commerce actors in Banten Province who marketed their products through the Shopee Marketplace online platform, and the sample used was 97 entrepreneurs who had shops in the Shopee Marketplace. This research is quantitative. The type of data in this study is primary, and the data source is from a questionnaire. The application used to process data is SPSS version 25 which starts from descriptive statistical tests to hypothesis testing. The results showed that Income Turnover, Understanding Government Regulation No. 23 of 2018 and Government Policy on Tax Incentives had a simultaneous effect on MSME Taxpayer Compliance of Shopee Marketplace Platform Users. Understanding PP No. 23 of 2018 partially has a significant effect on the compliance of MSME taxpayers using the Shopee Marketplace Platform. Meanwhile, Income Turnover and Government Policy on Tax Incentives have no effect on the compliance of MSME taxpayers using the Shopee Marketplace Platform. Keywords: Income Turnover, Understanding of Government Regulation No. 23 of 2018, Government Policy, Tax Incentives, Taxpayer Compliance, MSMEs, E-commerce

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor -, Andi 196903092002121006 Thesis advisor Tjahyono, Mazda Eko Sri 198307022014041001
Additional Information:	ABSTRAK PENGARUH OMSET PENGHASILAN, PEMAHAMAN PP NO. 23 TAHUN 2018 DAN KEBIJAKAN PEMERINTAH TENTANG INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM PENGGUNA PLATFORM MARKETPLACE SHOPEE DI PROVINSI BANTEN TAHUN 2020-2021 Dewi Rahmawati Universitas Sultan Ageng Tirtayasa Penelitian ini bertujuan untuk mengetahui serta meneliti pengaruh Omset Penghasilan, Pemahaman PP No. 23 Tahun 2018 dan Kebijakan Pemerintah tentang Insentif Pajak terhadap Kepatuhan Wajib Pajak UMKM Pengguna Platform Marketplace Shopee. Populasi dalam penelitian ini yaitu Wajib Pajak Orang Pribadi pelaku e-commerce di Provinsi Banten yang memasarkan produknya melalui Platform online Marketplace Shopee, dan sampel yang digunakan sebanyak 97 pengusaha yang memiliki toko di Marketplace Shopee. Penelitian ini bersifat kuantitatif. Jenis data dalam penelitian ini adalah primer, dan sumber data dari kuesioner. Aplikasi yang digunakan untuk mengolah data yaitu SPSS versi 25 yang dimulai dari uji statistik deskriptif hingga uji hipotesis. Hasil penelitian menunjukkan bahwa Omset Penghasilan, Pemahaman PP No. 23 Tahun 2018 dan Kebijakan Pemerintah tentang Insentif Pajak berpengaruh secara simultan terhadap Kepatuhan Wajib Pajak UMKM Pengguna Platform Marketplace Shopee. Pemahaman PP No. 23 Tahun 2018 secara parsial berpengaruh signifikan terhadap kepatuhan Wajib Pajak UMKM Pengguna Platform Marketplace Shopee. Sedangkan Omset Penghasilan dan Kebijakan Pemerintah tentang Insentif Pajak tidak berpengaruh terhadap Kepatuhan Wajib Pajak UMKM Pengguna Platform Marketplace Shopee. Kata Kunci: Omset Penghasilan, Pemahaman PP No. 23 Tahun 2018, Kebijakan Pemerintah, Insentif Pajak, Kepatuhan Wajib Pajak, UMKM, E-commerce
Uncontrolled Keywords:	Keywords: Income Turnover, Understanding of Government Regulation No. 23 of 2018, Government Policy, Tax Incentives, Taxpayer Compliance, MSMEs, E-commerce Kata Kunci: Omset Penghasilan, Pemahaman PP No. 23 Tahun 2018, Kebijakan Pemerintah, Insentif Pajak, Kepatuhan Wajib Pajak, UMKM, E-commerce
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce H Social Sciences > HF Commerce
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Mrs Dewi Rahmawati
Date Deposited:	18 Dec 2023 16:14
Last Modified:	18 Dec 2023 16:14
URI:	http://eprints.untirta.ac.id/id/eprint/31575

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