CD Skripsi

Pengaruh Tarif Pajak, Pengetahuan Perpajakan, Sanksi Pajak, Kesadaran Membayar Pajak, Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Umkm Selama Pandemi Covid-19 (Studi Empiris Umkm Sektor Kuliner Di Kpp Pratama Pekanbaru Senapelan)

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ABSTRACT
The purpose of this study is to evaluate and analyze the following: (1) the
impact of tax rates on taxpayer compliance; (2) the influence of taxpayer
knowledge on taxpayer compliance; (3) the effect of tax penalties on taxpayer
compliance; and (4) the effect of taxpayer awareness on taxpayer compliance. (4)
the impact of tax socialization on taxpayer compliance, and (5) the effect of tax
socialization on taxpayer compliance.
This research focuses on MSME taxpayers registered with the Pekanbaru
Senapelan Tax Service Office. In this research, a purposive sampling strategy was
used to generate a sample of 397 respondents. The research collects primary data
via the distribution of questionnaires. SEM-Partial Least Squares was employed
as the analytical technique in this investigation (PLS).
The findings of this study indicate that: (1) tax rates have a positive effect
on taxpayer compliance at a significant level of 0.017 (

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802111991

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802111991

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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