PENGARUH PERSEPSI PENERAPAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA MALANG
| Main Author: | Marija, Marija |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38311/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38311/2/BAB%20I.pdf http://eprints.umm.ac.id/38311/3/BAB%20II.pdf http://eprints.umm.ac.id/38311/4/BAB%20III.pdf http://eprints.umm.ac.id/38311/5/BAB%20IV.pdf http://eprints.umm.ac.id/38311/6/BAB%20V.pdf http://eprints.umm.ac.id/38311/7/Lampiran.pdf http://eprints.umm.ac.id/38311/ |
Daftar Isi:
- This study aims to test empirically influence the perception of the understanding of taxation, tax fairness perception, perceived ease of taxation, and the perception of simplicity of taxation related to the implementation of Government Regulation No. 46 the Year 2013 on tax compliance of UMKM in the city of Malang. The population in this study is the taxpayer UMKM registered in the Department of Cooperatives and UMKM Malang. Respondents in this study were 123 taxpayers UMKM. Primary data in this study were obtained from questionnaires. The data analysis technique used is multiple linear regression analysis. The results of this study indicate the perception of the understanding of taxation, tax fairness perception, perceived ease of taxation, tax simplicity perception related to the implementation of Government Regulation No. 46 the Year 2013 significantly influence taxpayer compliance UMKM in Malang. While the perception of the simplicity of taxation related to the implementation of Government Regulation No. 46 the Year 2013 did not significantly affect the level of tax compliance of UMKM in the city of Malang.