Amalia, Salwa (2026) Pengaruh Pemahaman Perpajakan, Insentif Pajak, Dan Sistem Coretax Terhadap Kepatuhan Wajib Pajak Umkm Di Kelurahan Genteng. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
![[img]](http://eprints.perbanas.ac.id/style/images/fileicons/text.png) |
Text
ARTIKEL ILMIAH.pdf Restricted to Registered users only Download (497kB) |
|
|
Text
COVER.pdf Restricted to Registered users only Download (602kB) |
|
|
Text
BAB I.pdf Download (393kB) | Preview |
|
|
Text
BAB II.pdf Download (457kB) | Preview |
|
|
Text
BAB III.pdf Restricted to Registered users only Download (400kB) |
|
|
Text
BAB IV.pdf Restricted to Registered users only Download (600kB) |
|
|
Text
BAB V.pdf Download (448kB) | Preview |
|
|
Text
LAMPIRAN.pdf Restricted to Registered users only Download (953kB) |
Abstract
MSME tax compliance in fulfilling tax obligations remains a fundamental challenge influenced by the level of tax understanding, the effectiveness of tax incentives, and the modernization of tax administration. This study aims to analyze the effect of tax understanding, tax incentives, and the Coretax system on MSME tax compliance in Genteng Village. The method used is quantitative with a multiple linear regression analysis approach applied to a sample of 47 MSME actors. The results indicated that tax understanding, tax incentives, and the Coretax system partially have a positive and significant effect on MSME tax compliance. The high level of compliance and positive perception among respondents are supported by adequate educational backgrounds and mature business operational experience. The implications of this study emphasize the importance of continuous socialization of tax regulations, optimization of targeted incentive facilities, and technical assistance in utilizing the Coretax system to encourage independent and orderly MSME tax 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: | SALWA AMALIA |
| Date Deposited: | 02 Oct 2026 01:44 |
| Last Modified: | 02 Oct 2026 01:44 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14515 |
Actions (login required)
 |
View Item |