Pratistha, Vina (2025) Efek Moderasi dari Budaya Pada Faktor Internal dan Eksternal yang Mempengaruhi Kepatuhan Pajak UMKM. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
From 2019 to 2022, MSM,s taxpayers continue to increase. However, is this in line with MSME’s tax compliance? This research examines the moderating effect of culture on the usefulness of NPWP, tax rates and the implementation of E-SPT on MSME compliance in the Kenjeran Surabaya area. This research is quantitative, data collection using a questionnaire with 55 respondents processed with the help of SmartPLS 4.0. The results of this research reveal that the usefulness of NPWP has no effect on MSME tax compliance, tax rates and the application of E-SPT have a positive effect, while culture can't moderates the relationship between the usefulness of NPWP on compliance and culture does not moderate the tax rate and application of E-SPT.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Vina Pratistha |
| Date Deposited: | 04 Mar 2025 03:08 |
| Last Modified: | 04 Mar 2025 03:08 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13032 |
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