Daftar Isi: PENGARUH FAKTOR PENDORONG DAN FAKTOR PENGHAMBAT TERHADAP SIKAP PENGUSAHA MIKRO KECIL DAN MENENGAH DALAM MEMENUHI PAJAK PENGHASILAN (Metode Survey Pada UMKM Keripik Tempe Sanan Malang)

Daftar Isi:

The purpose of this study was to identify whether the factors of consciousness, rational attitude and attitude fiskus that be factor of driving on the attitudes of small micro and medium entrepreneurs to fulfill the income tax. And also to identify whether environmental of taxpayer and tax law becomes limiting factor on the attitudes of small micro and medium entrepreneurs to fulfill the income tax. Analysis tools used to measure the awareness of factors influence taxation, rational attitude, environment taxpayers, tax law and attitudes towards attitudes fiskus employers to fulfill the income tax is a multiple linear regression analysis The results of analysis that can get on the coefficient of regression is there were two variables that have a positive sign which means it will be influential as a driving factor to fulfill the income tax, is variable awareness and attitudes fiskus taxation. And there are three variables that had a negative sign means the effect as a barrier against the attitude of employers in fulfill the income tax, is variable rational attitude, environment and tax law taxpayers