ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN PAJAK USAHA MIKRO KECIL MENENGAH (UMKM) (Studi Pada Sektor Industri Pengolahan di Kabupaten Sidoarjo)
| Main Author: | Ridloan, Mochammad Alaq |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38895/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38895/2/BAB%20I.pdf http://eprints.umm.ac.id/38895/3/BAB%20II.pdf http://eprints.umm.ac.id/38895/4/BAB%20III.pdf http://eprints.umm.ac.id/38895/5/BAB%20IV.pdf http://eprints.umm.ac.id/38895/6/BAB%20V.pdf http://eprints.umm.ac.id/38895/7/LAMPIRAN.pdf http://eprints.umm.ac.id/38895/ |
Daftar Isi:
- This study aims to analyze whether there is influence of awareness, understanding, service quality, and tax sanction on compliance in paying the UMKM tax. Uses 68 UMKM spread in Sidoarjo Regency through questionnaire and using multiple linear regression analysis to determine the effect of independent variables simultaneously and partially as data for this research. The results of this study indicate that the taxpayer awareness variable, tax understanding, the quality of tax service, and tax sanctions simultaneously affect taxpayer compliance. While the partial variable of taxpayer awareness, understanding of taxation, have a positive effect on taxpayer compliance, while the variable quality of tax service and tax sanction does not affect the taxpayer compliance in UMKM processing industry scattered in the region Sidoarjo.