Padhiil, Naufal (2023) Pengaruh Insentif Pajak, Sosialisasi Perpajakan, Pelayanan Fiskus, Dan Pelaksanaan Self Assessment System Terhadap Kepatuhan Wajib Pajak UMKM. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to determine the effect of tax incentives, tax socialization, tax authorities, and the implementation of a self-assessment system on MSME taxpayer compliance. This study uses the dependent variable MSME taxpayer compliance. Tax incentives, tax socialization, tax authorities services, and the implementation of a self-assessment system as independent variables. The sampling technique used convenience sampling. The research sample was 130 respondents, but according to the sampling technique, only 83 respondents were engaged in the culinary field and had an NPWP. The analytical method used is multiple linear regression analysis method. There are two results in this study. The results showed that the variables of tax incentives and tax socialization had no effect on MSME taxpayer compliance. As for the variable tax authorities and the implementation of the self-assessment system have a significant effect on MSME taxpayer compliance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 336 - PUBLIC FINANCE > 336.2 - TAXES & TAXATION |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | NAUFAL PADHIIL |
| Date Deposited: | 18 Apr 2023 04:57 |
| Last Modified: | 18 Apr 2023 04:57 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/10192 |
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