ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK UMKM DALAM MELAPORKAN SPT TAHUNAN
| Main Author: | ANA HUDAYANI, DEWI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/2784/1/ANALISIS%20FAKTOR-FAKTOR%20YANG%20MEMENGARUHI%20KEPATUHAN%20WAJIB%20PAJAK%20UMKM%20DALAM%20MELAPORKAN%20SPT%20TAHUNAN.PDF https://eprints.untirta.ac.id/2784/ https://feb.untirta.ac.id/ |
Daftar Isi:
- This study aims to analyze the factors that influence taxpayer compliance in reporting annual tax returns MSMEs in Banten province. This study consists of four independent variables, namely: tax knowledge, socialization taxes, tax penalties, and tax consciousness. While the dependent variable in this study is the tax compliance of MSMEs in reporting their annual tax return. This study using simple random sampling and survey method with questionnaires in collecting data, the number of respondents who used a sample of 137 taxpayers registered MSMEs in the STO in the province of Banten. Research data analysis using multiple regression analysis using SPSS 23. Based on the analysis that has been done, these studies show that knowledge of tax, tax penalties and tax consciousness effect on tax compliance MSMEs in reporting their annual tax return. While socialization taxes have no effect on tax compliance MSMEs in reporting their annual tax return. Keywords: Tax Compliance, Tax Knowledge, Socialization Taxes, Tax Penalties, MSME, Tax Awareness.