PENGARUH SOSIALISASI PERPAJAKAN DAN PENERAPAN PERATURAN PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN LAHAT

SARI, INDAH PURNAMA and Ermadiani, Ermadiani and Budiman, Anton Indra (2021) PENGARUH SOSIALISASI PERPAJAKAN DAN PENERAPAN PERATURAN PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN LAHAT. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of tax socialization and the application of Government Regulation Number 23 of 2018 on MSME taxpayer compliance. This research was conducted on MSME taxpayers registered at KPP Pratama Lahat with 68 respondents as a sample using purposive sampling technique. The results of this study prove that there is an effect of tax socialization on MSME taxpayer compliance. This shows that the socialization carried out by KPP Pratama Lahat has been going well. This study also shows that the application of Government Regulation Number 23 of 2018 significantly has a positive effect on MSME taxpayer compliance. Keywords : Socialization of Taxation, application of government regulation number 23 of 2018, MSME taxpayer compliance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	SOSIALISASI PERPAJAKAN
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Indah Purnama Sari
Date Deposited:	27 Jan 2022 05:55
Last Modified:	27 Jan 2022 05:55
URI:	http://repository.unsri.ac.id/id/eprint/62900

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