Putri, Dhita Tiara Susanto (2021) Pengaruh Persepsi Wajib Pajak tentang PMK No.44, Pengetahuan Wajib Pajak, Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak atas Insentif Pajak UMKM di Masa Pandemi Covid-19. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
This research is aimed to determine the effect of taxpayers' perceptions of taxpayers PMK No.44, Taxpayer Knowledge, Taxation Socialization on SME Taxpayer Compliance with tax incentives during the COVID-19 pandemic. The samples have been obtained by using purposive sampling method which the selection is based on the predetermined criterias. Based on the purposive sampling method which is gotten 105 samples of respondents listed as taxpayer in Bojonegoro. The analysis method has been performed by using multiple linier regressions analysis and 24th version of SPSS program.The results showed that Taxpayers' Perceptions of PMK No.44, Taxpayer Knowledge, Tax Socialization had a positive effect on MSME taxpayer compliance with tax incentives during the COVID-19 pandemic. Keywords : Taxpayer Compliance with MSME tax incentives during the pandemic, taxpayers' perceptions of PMK No.44, Taxpayer knowledge, tax socialization
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | DHITA TIARA SUSANTO PUTRI |
| Date Deposited: | 30 Mar 2021 12:30 |
| Last Modified: | 30 Mar 2021 12:30 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/7632 |
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