Pengaruh Pengetahuan Perpajakan, Kualitas Pelayanan Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Surabaya dengan Niat sebagai Variabel Moderasi
| Main Author: | Asia, Siti |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2021
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| Subjects: | |
| Online Access: |
http://eprints.perbanas.ac.id/7886/9/ARTIKEL%20ILMIAH.pdf http://eprints.perbanas.ac.id/7886/17/COVER.pdf http://eprints.perbanas.ac.id/7886/18/BAB%20I.pdf http://eprints.perbanas.ac.id/7886/19/BAB%20II.pdf http://eprints.perbanas.ac.id/7886/20/BAB%20III.pdf http://eprints.perbanas.ac.id/7886/21/BAB%20IV.pdf http://eprints.perbanas.ac.id/7886/22/BAB%20V.pdf http://eprints.perbanas.ac.id/7886/16/LAMPIRAN.pdf http://eprints.perbanas.ac.id/7886/ |
Daftar Isi:
- The largest income in Indonesia comes from the taxation sector. One of the tax subjects who gave the largest contribution was MSMEs. UMKM is an economic business in Indonesia that has an important role. However, of the sixty million umkm actors, only two million umkm actors are obedient to taxes, meaning that the level of compliance with umkm taxpayers is still low. Taxpayer compliance can be caused by internal factors and external factors. The purpose of this study is to determine the effect of tax knowledge, tax service quality and tax sanctions on taxpayer compliance and whether tax intentions moderate tax knowledge, tax service quality and tax sanctions. This research is a quantitative research. The data used are primary data collected by survey techniques through a questionnaire. The sample used is the UMKM in the city of Surabaya and has a NPWP. The sampling technique used in this study is a non-probability sampling technique using convenience sampling method with a sample size of 87 respondents. The analysis technique used is multiple linear regression and MRA. The results of this study indicate that tax knowledge does not have a significant effect on taxpayer compliance, while tax service quality and tax sanctions have a significant effect on taxpayer compliance and taxpayer intentions do not moderate tax knowledge, tax service quality and tax penalties on taxpayer compliance. Keywords : Intention, Compliance Taxpayers