CD Skripsi

Pengaruh Persepsi Wajib Pajak Tentang Uu No. 7 Tahun 2021 Tentang Hpp, Pemahaman Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Memiliki Usaha (Studi Empiris Pada Umkm Sektor Kuliner Di Kpp Pratama Pekanbaru Senapelan)

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ABSTRACT
The growth of Micro, Small and Medium Enterprises in Pekanbaru City tends to increase. The government in 2021 then issued a law on Harmonization of Tax Regulations in order to increase tax compliance, one of the targets being individual taxpayers who own businesses. This study aims to determine the effect of taxpayer perceptions about Law no. 7 of 2021, understanding of taxation, and tax sanctions for compliance with individual taxpayers who own businesses. This research is a quantitative research using a questionnaire. The population is the taxpayers of Culinary Micro, Small and Medium Enterprises with a total sample of 385 people. The sampling technique was carried out using the Simple Purposive Sampling technique. The data analysis technique was carried out by path analysis using Structural Equation Modeling with the help of the warpPLS program. The results of the study show that the taxpayer's perception of Law no. 7 of 2021 concerning HPP, understanding of taxation and tax sanctions affect the compliance of individual taxpayers who own Micro, Small and Medium Enterprises.
Keywords: Perception of Taxpayers, Harmonization, Understanding, Sanctions

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902155539

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

1902155539

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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