PENGARUH PENGETAHUAN PAJAK, TARIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA UMKM ORANG PRIBADI DI KOTA MUARA ENIM)

CLARIZA, INTAN and Rahmawati, Meita (2022) PENGARUH PENGETAHUAN PAJAK, TARIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA UMKM ORANG PRIBADI DI KOTA MUARA ENIM). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of tax knowledge, tax rates and tax sanctions on individual MSME taxpayer compliance. This research data uses a quantitative approach method. The population in the study is individual MSME taxpayers in the City of Muara Enim. Testing the research hypothesis using the coefficient of determination, simultaneous test and partial test using SPSS version 22. The results of this study indicate that tax knowledge and tax sanctions have no effect on individual MSME taxpayer compliance, while tax rates have a positive effect on MSME taxpayer compliance. personal.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Pengetahuan Pajak, Tarif Pajak, Sanksi Pajak, Kepatuahan Wajib Pajak UMKM Orang Pribadi
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: Intan Clariza
Date Deposited: 23 Feb 2023 08:58
Last Modified: 23 Feb 2023 08:58
URI: http://repository.unsri.ac.id/id/eprint/89928

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