ANALISIS KEPATUHAN PAJAK PADA PELAKU UMKM (Usaha Mikro Kecil dan Menengah) TAHUN 2018 (Studi Pada UMKM di Kota Malang)
| Main Author: | ILWANSYAH, ILWANSYAH |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/50923/1/PENDAHULUAN%201.pdf http://eprints.umm.ac.id/50923/2/BAB%20I.pdf http://eprints.umm.ac.id/50923/3/BAB%20II.pdf http://eprints.umm.ac.id/50923/4/BAB%20III.pdf http://eprints.umm.ac.id/50923/5/BAB%20IV.pdf http://eprints.umm.ac.id/50923/6/BAB%20V.pdf http://eprints.umm.ac.id/50923/7/LAMPIRAN.pdf http://eprints.umm.ac.id/50923/ |
Daftar Isi:
- The government has enacted a new rates of 0,5% each month from turnover (gross circulation) on Micro Small and Medium Enterprises which is not more than 4,8 billion a year on July of 2018. The aim of this reseach is to understand the level on tax compliance of Micro Small and Medium Enterprises taxpayer after enactment of the regulation. The object of this research is the Micro Small and Medium Enterprises that spread in Malang in 2018. Out of 492 total population is obtained of 83 respondents sample by using Slovin formula, the measurment of variable in this research is using 5-point Likert Scale, data collecttion techniques of this research is by using the result of the questionnaire that has been given to the respondent. Data analysis of this research has conducted by using validity tst, realibility, and univariate test. In the validity and reability test has showed that the questionnaire given to the respondent was valid and reliable. Then, there was the increasing of tax compliance in 2018 according to the result of univariate test from total of 83 respondents, 30% has a“low”compliance and remaining 70% has a “high” compliance on tax.