DAMPAK PENENERAPAN SEBELUM DAN SESUDA PMK NOMOR 86 TAHUN 2020 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KPP PRATAMA ILIR BARAT KOTA PALEMBANG

LAHEBA, MARUEL MAKAMINAN and Patmawati, Patmawati (2023) DAMPAK PENENERAPAN SEBELUM DAN SESUDA PMK NOMOR 86 TAHUN 2020 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KPP PRATAMA ILIR BARAT KOTA PALEMBANG. Undergraduate thesis, Universitas Sriwijaya.

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Abstract

This study aims to examine the impact of implementing before and after the implementation of PMK Number 86 of 2020 on MSME taxpayer compliance at KPP Pratama Ilir Barat, Palembang City. The type of data in this study is primary data obtained from questionnaires distributed to 90 respondents. The population in this study is the MSME taxpayers in the KPP Pratama Ilir Barat area. The sample collection method used in this study is the non-probability accidental sampling method. The results of this study state that tax incentives and the latest tax rates do not have a significant effect on taxpayer compliance, but e-filing has a positive effect on taxpayer compliance. Comparison of the impact before and after the implementation of PMK Number 86 of 2020 does not show significant changes to taxpayer compliance.

Item Type:	Thesis (Undergraduate)
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Maruel Makaminan Laheba
Date Deposited:	13 Jul 2023 08:44
Last Modified:	13 Jul 2023 08:44
URI:	http://repository.unsri.ac.id/id/eprint/116118

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