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

RENDRA, AHMAD RAHMADI and Kesuma, Nilam (2023) 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 discover the effect of (1) Tax Inspections (2) Tax Sanctions (3) Self Assessment System (4) Modernisation of the Tax Administration System in influencing taxpayer compliance. The method used in this research is quantitative method. The population of this study UMKM Palembang city using simple random sampling method with a total of 40 respondents. The research method used was interviews. Data analysis techniques using descriptive analysis techniques. The results showed (1) tax inspections has a positive effect on taxpayer compliance (2) tax sanctions has a positive effect on taxpayer compliance (3) self assessment system has a positive effect on taxpayer compliance (4) modernisation of the tax administration system has a positive effect on taxpayer compliance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pemeriksaan Pajak, Sanksi Perpajakan, Self Assessment System, Modernisasi Sistem Administrasi Perpajakan dan Kepatuhan Wajib Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ahmad Rahmadi Rendra
Date Deposited:	18 Jan 2024 06:55
Last Modified:	18 Jan 2024 06:55
URI:	http://repository.unsri.ac.id/id/eprint/138675

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