PENGARUH PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, SELF ASSESSMENT SYSTEM DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM KOTA PALEMBANG

SARI, YUNIARTIKA PERMATA and Kesuma, Nilam (2024) PENGARUH PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, SELF ASSESSMENT SYSTEM DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the influence of tax audits, tax sanctions, self- assessment systems and modernization of the tax administration system on the complianceof Palembang City MSMEs taxpayers. The method in this research uses quantitative witha descriptive approach. The population used is individual taxpayers who run MSMEs in Palembang City. The sample was taken using the Non Probability Sampling technique, resulting in a sample size of 100 respondents. The type of data required in this research isprimary data, which is collected by distributing questionnaires and conducting direct interviews. The data analysis technique uses multiple linear regression analysis with SPSS 26 program tools. From the data analysis, the results can be found that the variables of taxaudit, tax sanctions, self-assessment system and modernization of the tax administration system have a positive effect on taxpayer compliance of Palembang City MSMEs. So it can be concluded that the four research variables have a simultaneous influence on the taxpayer compliance of Palembang City MSMEs.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pemeriksaan Pajak, Sanksi Perpajakan, Self Assessment System, Modernisasi Sistem Administrasi Perpajakan, Kepatuhan Wajib Pajak.
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:	Yuniartika Permata Sari
Date Deposited:	12 Sep 2024 08:22
Last Modified:	12 Sep 2024 08:22
URI:	http://repository.unsri.ac.id/id/eprint/157115

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