PENGARUH TINGKAT PENDIDIKAN, TINGKAT PENGHASILAN DAN INSENTIF PAJAK PANDEMI COVID-19 TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Empiris pada UMKM Mikro Bengkel Motor di Kota dan Kabupaten Serang)

MELIANA, MELIANA (2024) PENGARUH TINGKAT PENDIDIKAN, TINGKAT PENGHASILAN DAN INSENTIF PAJAK PANDEMI COVID-19 TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Empiris pada UMKM Mikro Bengkel Motor di Kota dan Kabupaten Serang). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to analyze how big the effect of education levels, income levels and tax incentives during the Covid-19 pandemic on MSME Taxpayer compliance. The population in this study are all Individual Taxpayers of Micro MSME Motorcycle Service in Serang City and Regency. Determination of the sample in this study using purposive sampling technique so that the sample could be processed amounted 41 data. The data analysis technique in this study uses multiple linear regression analysis using SPSS version 26. The results showed that the education levels, income levels and tax incentives during the Covid-19 pandemic had a positive and significant effect on MSME Taxpayer compliance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	INDRIANA, INA	197406082005012002
Thesis advisor	GINANJAR, SEANDY	197602212008121001

Additional Information:

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh tingkat pendidikan, tingkat penghasilan, dan insentif pajak pandemi Covid-19 terhadap kepatuhan Wajib Pajak UMKM. Populasi dalam penelitian ini adalah seluruh Wajib Pajak Orang Pribadi UMKM Mikro Bengkel Motor di Kota dan Kabupaten Serang. Penentuan sampel dalam penelitian ini menggunakan teknik purposive sampling sehingga sampel yang dapat diolah berjumlah 41 data. Teknik analisa data dalam penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa tingkat pendidikan, tingkat penghasilan, dan insentif pajak pandemi Covid-19 berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak UMKM.

Uncontrolled Keywords:

MSME Taxpayer Compliance, Education Levels, Income Levels and Tax Incentives during The Covid-19 Pandemic Kepatuhan Wajib Pajak UMKM, Tingkat Pendidikan, Tingkat Penghasilan dan Insentif Pajak Pandemi Covid-19

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Meliana Meliana

Date Deposited:

15 Feb 2024 12:17

Last Modified:

15 Feb 2024 12:17

URI:

http://eprints.untirta.ac.id/id/eprint/33047

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