PENGARUH TARIF PAJAK, PEMAHAMAN PERPAJAKAN, SANKSI ADMINISTRASI PERPAJAKAN, PEMAHAMAN AKUNTANSI DAN PERSEPSI KEADILAN TERHADAP KEPATUHAN PAJAK UMKM DI KOTA SERANG

Noviana Solihah, Annis (2023) PENGARUH TARIF PAJAK, PEMAHAMAN PERPAJAKAN, SANKSI ADMINISTRASI PERPAJAKAN, PEMAHAMAN AKUNTANSI DAN PERSEPSI KEADILAN TERHADAP KEPATUHAN PAJAK UMKM DI KOTA SERANG. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine how much influence tax rates, understanding of taxation, tax administration sanctions, understanding of accounting and erceptions of fairness have on tax compliance of MSME entities in Serang City in 2017 - 2021. The population of this study is MSME taxpayers who are registered at KPP Pratama West Serang . The samples tested in this study were as many as 86 Taxpayers of MSME entities taken based on purposive sampling. This research is quantitative. The data used in this study are primary data obtained directly without going through intermediaries through questionnaires given to MSME taxpayer respondents who are at KPP Pratama West Serang. This study uses multiple linear regression analysis. The results of this research show that Tax Rates, Tax Understanding, Tax Administration Sanctions, Accounting Understanding, and Perception of Justice have a significant positive effect simultaneously on MSME Corporate Tax Compliance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	ANDI, ANDI	196903092002121006
Thesis advisor	MUKHTAR, MUKHTAR	197506202005011003

Additional Information:

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh tarif pajak, pemahaman perpajakan, sanksi administrasi perpajakan, pemahaman akuntansi dan persepsi keadilan terhadap kepatuhan pajak badan UMKM di Kota Serang tahun 2017 - 2021. Populasi penelitian ini adalah Wajib Pajak UMKM yang terdaftar di KPP Pratama Serang Barat. Sampel yang diuji dalam penelitian ini yaitu sebanyak 86 Wajib Pajak UMKM yang diambil berdasarkan purposive sampling. Penelitian ini bersifat kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh secara langsung tanpa melalui perantara melalui kuesioner yang diberikan kepada responden Wajib Pajak UMKM yang berada di KPP Pratama Serang Barat. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa Tarif Pajak, Pemahaman Perpajakan, Sanksi Administrasi Perpajakan, Pemahaman Akuntansi, dan Persepsi Keadilan berpengaruh positif signifikan secara simultan terhadap Kepatuhan Pajak Badan UMKM.

Uncontrolled Keywords:

Tax Rates, Tax Understanding, Tax Sanctions, Accounting Understanding, Fairness Perceptions, MSME Corporate Tax Compliance Tarif Pajak, Pemahaman Perpajakan, Sanksi Perpajakan, Pemahaman Akuntansi, Persepsi Keadilan, Kepatuhan Pajak Badan UMKM

Subjects:

H Social Sciences > Public Administration
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HJ Public Finance

Divisions:

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

Depositing User:

S.Ak Annis Noviana Solihah

Date Deposited:

27 May 2024 15:51

Last Modified:

30 May 2024 11:05

URI:

http://eprints.untirta.ac.id/id/eprint/35620

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