PENGARUH PEMAHAMAN PAJAK, MODERNISASI ADMINISTRASI PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI(STUDI KASUS PADA UMKM SONGKET DI KOTA PALEMBANG)

SUCI, TIARA and Hidayat, Muhammad (2023) PENGARUH PEMAHAMAN PAJAK, MODERNISASI ADMINISTRASI PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI(STUDI KASUS PADA UMKM SONGKET DI KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031381924147.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy
	Text RAMA_62201_01031381924147_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (4MB) | Request a copy
	Text RAMA_62201_01031381924147_0209028801_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB)
	Text RAMA_62201_01031381924147_0209028801_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (209kB) | Request a copy
	Text RAMA_62201_01031381924147_0209028801_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (209kB) | Request a copy
	Text RAMA_62201_01031381924147_0209028801_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (395kB) | Request a copy
	Text RAMA_62201_01031381924147_0209028801_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (77kB) | Request a copy
	Text RAMA_62201_01031381924147_0209028801_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (112kB) | Request a copy
	Text RAMA_62201_01031381924147_0209028801_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (589kB) | Request a copy

Abstract

This study aims to analyze the effect of tax understanding, modernization of tax administration, and tax sanctions on individual taxpayer compliance at WPOP UMKM Songket in Palembang City. The type of data used in this study is primary data by distributing questionnaires. The research population is WPOP UMKM Songket in Palembang City. Sampling was carried out using the slovin method with a total sample of 55. The analytical method used was multiple linear regression analysis. This research use software SPSS 29. The results showed that the level of understanding of taxation and modernization of tax administration had a significant effect on the attitude and compliance of the Songket UMKM taxpayers in Palembang City, while tax sanctions had an important role in determining the level of taxpayer compliance. This research is far from perfect, so this research has limitations on the variables selected as a reference in this study so that it is not sufficient to explain optimally, especially for certain conditions related to other influential factors on the level of taxpayer compliance by Songket UMKM in Palembang City.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pemahaman Perpajakan, Modernisasi Administrasi Pajak, Sanksi Pajak, dan Kepatuhan Wajib Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tiara Suci
Date Deposited:	13 Jul 2023 08:44
Last Modified:	13 Jul 2023 08:44
URI:	http://repository.unsri.ac.id/id/eprint/116129

Actions (login required)

View Item