Image of Pengaruh Pelayanan, Sanksi Keterlambatan Pembayaran Pajak Dan Pelaporan Pajak Terhadap Kepatuhan Wajib Pajak Umkm Yang Menggunakan Sak Etap Di Batam
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Pengaruh Pelayanan, Sanksi Keterlambatan Pembayaran Pajak Dan Pelaporan Pajak Terhadap Kepatuhan Wajib Pajak Umkm Yang Menggunakan Sak Etap Di Batam

The purpose of this research is to knowing the effect of tax services,
penalties of delay payments, and penalties of delay tax reporting to the obedience
of micro, small and medium enterprise taxpayers using SAK ETAP. The
techniques of data collection were used closed questionnaires. Total of population
in this research are 68 UMKM Taxpayers using SAK ETAP. In determining the
number of samples, researchers used the method of saturation sampling, so the
number of samples totaling 68 Taxpayers. The collected data is then tabulated and
analyzed using multiple linear regression with SPSS.
Based on the result of data analysis, there is influence between tax service,
penalties of late payment of tax, and penalties of tax reporting delay to obedience
of UMKM Taxpayers using SAK ETAP in Batam. Viewed from R2 (R Square
Change) obtained value 0.640. This means that the percentage of contribution of
variable variable of tax service, sanction of late payment of tax and sanction of
delay of tax reporting to variable of compliance level of UMKM using SAK
ETAP is equal to 64%. While the remaining 36% influenced by other variables
that are not included in this regression model, such as understanding Taxpayers,
Taxpayers experience, income taxpayers, tax awareness systems, tax audits and
others.
Keywords: Tax service, tax payment late sanction, tax reporting late sanction, taxpayer
obedience.

Ketersediaan
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Perpustakaan Universitas Riau 05 01. 117 (0049)
05 01. 117 (0049)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
05 01. 117 (0049)
Penerbit
Pekanbaru : Universitas Riau – FKIP – Pendidikan Ekonomi.,
Deskripsi Fisik
xiii. 73. hlm.: ill: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
05 01. 117 (0049)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
PENDIDIKAN EKONOMI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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