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.
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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 > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 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 |
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