CD Skripsi

Pengaruh Pemahaman Peraturan Perpajakan, Sosialisasi Perpajakan Dan Mekanisme Pembayaran Pajak Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Umkm Di Pekanbaru)

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ABSTRACT
This research was conducted with the aim of knowing the effect of understanding tax regulations, tax socialization and tax payment mechanisms on taxpayer compliance in UMKM in Pekanbaru. This type of research is quantitative research with the object of research being Umkm registered at KPP Pratama Tampan Pekanbaru City. The data sources used in this study were primary data and questionnaires as research data collection tools. The population in this study was 3950 people in 2017 UMKM at the PratamaTampan Tax Service Office (KPP) in Pekanbaru City. In this study the sampling technique was taken using incidental sampling with the slovin formula, so the sample in this study consisted of 98 respondents. This analysis was carried out using the statistical package for social science (SPSS) computer program version 23.0 for windows. The test results obtained from this study are that understanding of tax regulations, tax socialization, tax payment mechanisms have an effect on taxpayer compliance. The R square value is 0.575. it means that the contribution of the independent variable to the dependent variable is 57.5% while the remaining 42.5% is influenced by other variables not included in this model.
Keywords: Understanding of Tax Regulations, Tax Dissemination, Tax Payment Mechanism, Taxpayer Compliance, UMKM.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1602121156

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1602121156

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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