PENGARUH PENERAPAN PP NOMOR 55 TAHUN 2022, KESADARAN PERPAJAKAN, KEPERCAYAAN KEPADA PEMERINTAH DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PAJAK (STUDI EMPIRIS PADA UMKM KOTA PALEMBANG)

NABILLAH, PUTRI RATI and Abukosim, Abukosim (2025) PENGARUH PENERAPAN PP NOMOR 55 TAHUN 2022, KESADARAN PERPAJAKAN, KEPERCAYAAN KEPADA PEMERINTAH DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PAJAK (STUDI EMPIRIS PADA UMKM KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

Tax compliance refers to the ability and willingness of taxpayers to fulfill their tax obligations in accordance with tax laws. This study aims to examine the effect of Government Regulation No. 55 of 2022, tax awareness, trust in the government, and tax sanctions on the tax compliance of MSMEs (Micro, Small, and Medium Enterprises) in Palembang. Tax compliance is measured by the number of individuals who pay and remit their taxes on time. The population in this study consists of all MSMEs in Palembang in 2023. The sampling method used is Accidental Sampling, with a total of 100 MSME taxpayers. The analysis technique is using multiple linear regression analysis using SPSS software version 25 for Windows. The results of this study indicate that the tax awareness variable significantly affects MSME tax compliance. However, the variables of Government Regulation No. 55 of 2022 and trust in the government do not significantly influence MSME tax compliance. Additionally, the tax sanctions variable has a negative effect on MSME tax compliance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Compliance, Tax Regulations, MSMEs, Awareness, Trust, Sanctions
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Putri Rati Nabillah
Date Deposited:	18 Jan 2025 05:06
Last Modified:	18 Jan 2025 05:06
URI:	http://repository.unsri.ac.id/id/eprint/164772

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