CD Skripsi

Pengaruh Implementasi Pp No. 23 Tahun 2018, Pengetahuan Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pelaku Usaha Mikro Kecil Dan Menengah (Studi Empiris Pada Wajib Pajak Orang Pribadi Pelaku Umkm Yang Terdaftar Di Kpp Pratama Tampan)

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This study aims to examine the effect of implementation PP No. 23 Tahun
2018, tax knowledge, and tax sanctions to taxpayer compliance. This research
was conducted Individual Tax Payer Of SMEs At Pratama Tampan Pekanbaru tax
office. The sample in this study was 8.348 taxpayer. This study used primary data
by distributing questionnaires. Method of data analys used in the form of multiple
linear regression and coefficient of determination by using SPSS 22. The result
partially of this research showed that : implementation PP No. 23 Tahun 2018
has an influence on the taxpayer compliance with significance value of 0,001, tax
knowledge has an influence on the taxpayer compliance with significance value of
0,000, and tax sanctions has an influence on the taxpayer compliance with
significance value of 0,027. Simultaneous regression test (F test) showed that all
independent variables studied have a simultaneous effect on the variable taxpayer
compliance. The magnitude of the effect caused by Adjusted R2 by three variables
together against the dependent variable 32,4%, while the remaining 67,6% is
influenced by other variables not examined in this study.
Keywords : Implementation PP No. 23 Tahun 2018, Tax Knowledge, Tax
Sanction, taxpayer compliance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0123)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0123)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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