PENGARUH PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI PALEMBANG (STUDI PADA UMKM YANG BERADA DI KECAMATAN ILIR BARAT II)

SAFITRI, TARISA ADE and Kesuma, Nilam (2024) PENGARUH PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI PALEMBANG (STUDI PADA UMKM YANG BERADA DI KECAMATAN ILIR BARAT II). Undergraduate thesis, Sriwijaya University.

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Abstract

Taxpayer compliance is a condition in which taxpayers are willing to cover their tax obligations based on the provisions of the applicable law without doing things like checking, investigating carefully, warning or threatening or applying legal or administrative sanctions. This research aims to analyze the influence of the independent variable, namely Government Regulation Number 23 of 2018, on the dependent variable, namely MSME taxpayer compliance. The population of this research is MSMEs paying corporate taxes in Palembang City, Ilir Barat II District. The sample used in this research was 70 samples. Data related to the population and samples used in the research are primary data obtained from questionnaires. The analysis technique used is Simple Linear Regression using the SPSS 26.0 program. The results of this research show that the variable Government Regulation Number 23 of 2018 has a significant effect on MSME taxpayer compliance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	kepatuhan wajib Pajak, Peraturan Pemerintah Nomor 23 Tahun 2018
Subjects:	H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tarisa Ade Safitri
Date Deposited:	22 Jan 2024 01:20
Last Modified:	22 Jan 2024 01:20
URI:	http://repository.unsri.ac.id/id/eprint/139044

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