CD Skripsi

Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Pemahaman Tentang Peraturan Perpajakan Dan Pemanfaatan Teknologi Informasi Terhadap Pemenuhan Kewajiban Perpajakan (Studi Empiris Wajib Pajak Umkm Yang Terdaftar Di Kpp Pratama Dumai)

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ABSTRACT
This study aims to examine the effect of awareness of taxpayers, tax sanctions, understanding of tax regulations and the use of information technology to fulfill the tax obligations of SMEs registered at the Dumai KPP.The population in the study were micro, small and medium business taxpayers (UMKM) registered at the Dumai Pratama Tax Office (KPP), which totaled 2,094 registered taxpayers and 452 registered taxpayers to pay taxes. Sampling was done by accidental sampling method that is as many as 95 tax payers for micro, small and medium businesses. The type of data used is primary data using a questionnaire method. The analytical method used is multiple regression analysis with the help of SPSS version 20 application. Based on the results of the study note that partially awareness of taxpayers, tax penalties and understanding of tax regulations where each variable gets a significant value of 0,000; 0.303 and 0.002 which is smaller than the value of 0.05, while the use of technology each get insignificant value of 0.946 are greater than 0.05. In testing the coefficient of determination (R2), known value Adjusted R Square of 0.818 or 81.8%.
Keywords: Awareness of taxpayers, tax sanctions, understanding of tax regulations and the use of information technology.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0255)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

vi, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0255)

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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