Ats, Laura Raihanna (2022) Pengaruh Kualitas Pelayanan Pajak, Insentif Pajak, Tarif Pajak, Sosialisasi Pajak dan Sanksi Perpajakan 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 service quality, tax incentives, tax rates, tax socialization, and tax sanctions on UMKM taxpayer compliance. The number of samples used consists of 50 respondents with the criteria as individual taxpayers who own UMKM who have a NPWP and have carried out tax incentives. Sampling in this study by means of purposive sampling. The analytical technique used is multiple regression analysis (SPSS) and data collection using a questionnaire (google form). The results of this study indicate that the variable of tax sanctions has a positive effect on UMKM taxpayer compliance, while the variables of service quality, tax incentives, tax rates and socialization have a negative effect on UMKM taxpayer compliance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | LAURA RAIHANNA ATS |
| Date Deposited: | 08 Jul 2022 06:46 |
| Last Modified: | 08 Jul 2022 06:46 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/9384 |
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