Search for collections on Perbanas Institutional Repository

Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak UMKM di Surabaya

Lefrandi, Mochammad Dicky (2021) Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak UMKM di Surabaya. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

[img]
Preview
Text
ARTIKEL ILMIAH.pdf

Download (821kB) | Preview
[img] Text
COVER.pdf
Restricted to Registered users only

Download (594kB)
[img]
Preview
Text
BAB I.pdf

Download (226kB) | Preview
[img]
Preview
Text
BAB II.pdf

Download (326kB) | Preview
[img] Text
BAB III.pdf
Restricted to Registered users only

Download (490kB)
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (752kB)
[img]
Preview
Text
BAB V.pdf

Download (177kB) | Preview
[img] Text
LAMPIRAN.pdf
Restricted to Registered users only

Download (2MB)

Abstract

The number of taxpayers from year to year is increasing. However, with the increase in the number of taxpayers it is not proportional to taxpayer compliance in paying taxes, so that it can create a problem in maximizing MSME tax revenues in Surabaya. The data collection method in this study was a questionnaire distributed via a google form link. The number of respondents from this study were 101 respondents who had the criteria of having an income and having a Surabaya TIN. The technique for analyzing the data uses Partial Least Square Structural Equation Modeling (PLS-SEM) using the WarpPLS 7.0 statistical application. The results of this study explain that: 1) Tax knowledge has a significant positive effect on MSME Taxpayer Compliance. 2) Fiscal Services has a positive significant effect on MSME Taxpayer Compliance. 3) Taxpayer awareness has a significant positive effect on MSME Taxpayer Compliance. Keywords: Tax Knowledge, Fiscus Service, Taxpayer Awareness, Taxpayer Compliance

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: MOCHAMMAD DICKY LEFRANDI
Date Deposited: 14 Jan 2022 20:17
Last Modified: 14 Jan 2022 20:17
URI: http://eprints.perbanas.ac.id/id/eprint/8467

Actions (login required)

View Item View Item