Tiara Yunazzala, Rivalni (2024) PENGARUH PENGETAHUAN PERPAJAKAN, PEMAHAMAN AKUNTANSI, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) (Studi Pada UMKM Bidang Kuliner Di Kota Serang). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to determine the effect of the variables of tax knowledge, accounting understanding, and tax socialization on tax compliance of MSMEs in the culinary sector. The population in this study were MSMEs in the culinary sector spread across Serang City. The sampling method used was purposive sampling, which selected 98 samples of MSMEs in the culinary sector registered at the West Serang City Tax Office. The results of this study indicate that the tax knowledge variable has no effect on MSME tax compliance, and the accounting understanding variable and the tax socialization variable have a positive and significant effect on MSME tax compliance.
Item Type: | Thesis (S1) | |||||||||
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Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh variabel pengetahuan perpajakan, pemahaman akuntansi, dan sosialisasi perpajakan terhadap kepatuhan pajak UMKM di sektor kuliner. Populasi dalam penelitian ini merupakan UMKM sektor kuliner yang tersebar di Kota Serang. Teknik pengambilan sampel yang digunakan adalah purposive sampling, yang terpilih sebanyak 98 sampel UMKM sektor kuliner yang terdaftar di KPP Kota Serang Barat. Hasil penelitian ini menunjukkan bahwa variabel pengetahuan pajak tidak berpengaruh terhadap kepatuhan pajak umkm, sedangkan variabel pemahaman akuntansi dan variabel sosialisasi perpajakan berpengaruh secara positif dan segnifikan terhadap kepatuhan pajak UMKM. | |||||||||
Uncontrolled Keywords: | Tax Knowledge, Understanding of Accounting, Tax Socialization, Tax Compliance, MSMEs Pengetahuan Perpajakan, Pemahaman Akuntansi, Sosialisasi Perpajakan, Kepatuhan Pajak, UMKM | |||||||||
Subjects: | H Social Sciences > HB Economic Theory | |||||||||
Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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Depositing User: | rivalni tiara yunazzala | |||||||||
Date Deposited: | 17 Apr 2024 09:37 | |||||||||
Last Modified: | 17 Apr 2024 09:37 | |||||||||
URI: | http://eprints.untirta.ac.id/id/eprint/34676 |
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