PENGARUH KUALITAS PELAYANAN SANKSI PERPAJAKAN DAN PENURUNAN TARIF TERHADAP TINGKAT KESADARAN WAJIB PAJAK UMKM DI KOTA LUBUKLINGGAU

OKTAVIANI, NOVI and Ubaidillah, Ubaidillah and Kesuma, Nilam (2022) PENGARUH KUALITAS PELAYANAN SANKSI PERPAJAKAN DAN PENURUNAN TARIF TERHADAP TINGKAT KESADARAN WAJIB PAJAK UMKM DI KOTA LUBUKLINGGAU. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to examine how the effect of service quality, tax sanctions and tariff reduction on the awareness level of MSME taxpayers in Lubuklinggau City. This study uses primary data in the form of distributing questionnaires to MSME taxpayers in Lubuklinggau City. Based on the Convenience Sampling method, 90 MSME taxpayers in Lubuklinggau City met the criteria. Analysis of the data used is multiple linear regression using the Software Statistical Program for Social version 22.0. The results showed that service quality did not affect the level of awareness of MSME taxpayers in paying taxes. Tax sanctions and tariff reductions have a significant effect on the level of awareness of MSME taxpayers in paying taxes. According to the Department of Cooperatives and Small and Medium Enterprises of Lubuklinggau City, there is a significant increase in revenue every year. Keywords : MSME Taxpayers, Service Quality, KPP Pratama Lubuklinggau, Tax Sanctions, MSME Tax Rates, MSME Taxpayer Awareness, and Tax Revenue.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	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:	NOVI OKTAVIANI
Date Deposited:	23 May 2022 07:02
Last Modified:	23 May 2022 07:02
URI:	http://repository.unsri.ac.id/id/eprint/70236

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