Alexandra, Jessica Natalia (2023) Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak UMKM. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to determine whether there is influence of tax knowledge, tax sanctions, tax socialization, and taxpayer awareness of MSME taxpayer compliance. The population used in this study were cracker business owners who are members of the Tlasih Village Association, Reinforcement, Sidoarjo, with a total of 70 taxpaying MSMEs. The sample in this study were 60 cracker SMEs in Tlasih Village. Data collection techniques and samples using sampling jenuh techniques. The data analysis method used in this study uses multiple linear regression analysis using the SPSS 24 program. The results of this study indicate that tax sanctions have an effect on MSME taxpayer compliance. While the variables of tax knowledge, tax socialization, and taxpayer awareness have no effect on MSME 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: | JESSICA NATALIA ALEXANDRA |
| Date Deposited: | 12 May 2023 10:06 |
| Last Modified: | 12 May 2023 10:06 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/10650 |
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