PENGARUH PERUBAHAN TARIF PAJAK UU NO 7 TAHUN 2021 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG

DIO, ALHAMDA and Ermadiani, Ermadiani (2023) PENGARUH PERUBAHAN TARIF PAJAK UU NO 7 TAHUN 2021 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of changes to the final tax rate policy of Law No. 7 of 2021 on taxpayer compliance of MSME actors in the city of Palembang. This research is a type of quantitative research. The population of this study is SMEs that are spread across the city of Palembang. In taking samples, the authors carried out using techniques purposive sampling by using the Slovin formula to determine the number of samples. So that the samples obtained were 50 MSME taxpayers in the city of Palembang. The data collection technique used was a structured questionnaire or questionnaire which was given to respondents (taxpayers of MSME actors in the city of Palembang). In analyzing the data, the researcher uses a simple linear regression analysis using software SPSS 25. The results of this study indicate that changes to the Final Pph rate policy (UU No. 7 of 2021) have a significant effect on taxpayer compliance of MSME actors. As for suggestions from the author to further increase the knowledge of tax regulations to MSME actors, especially when there are regulatory changes.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	UMKM, UU No 7 Tahun 2021, Kepatuhan Wajib Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dio Alhamda
Date Deposited:	07 Jun 2023 03:28
Last Modified:	07 Jun 2023 03:28
URI:	http://repository.unsri.ac.id/id/eprint/107355

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