Analisis Faktor – Faktor Yang Mempengaruhi Kepatuhan Umkm (Wpop) Terhadap Pp No 46 Tahun 2013

Sari, Azimatun Nisa' Retno (2015) Analisis Faktor – Faktor Yang Mempengaruhi Kepatuhan Umkm (Wpop) Terhadap Pp No 46 Tahun 2013. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aimed to determine the effect of educational level, the understanding of the self-assessment, taxation of information services and the implementation of tax penalties on the level of individual taxpayer PP 46 compliance in paying income tax. Independent variables in this study is the level of education, understanding of self-assessment, taxation of information services and the implementation of tax penalties while the dependent variable is the individual taxpayer compliance. The data of this study were taken from primary data through questionnaires. Questionnaires distributed to as many as 100 pieces of individual taxpayer in the Tax Office Primary karang pilang surabaya and questionnaires were processed as many as 63 pieces. The samples were taken by convenience sampling. This study used double linear regression analysis to analyze the variables. The results showed that the understanding of self-assessment and the implementation of tax penalties do not affect the individual taxpayer compliance, while the level of education and taxation of information services affect the individual taxpayer compliance. Keywords: education level, understanding the self assessment, tax information services, implementation of sanctions taxation, individual taxpayer complianc

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 12 Nov 2019 03:06
Last Modified: 12 Nov 2019 03:06
URI: http://eprints.perbanas.ac.id/id/eprint/4388

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