PENGARUH SOSIALISASI PERPAJAKAN, PEMAHAMAN PERPAJAKAN, SANKSI PERPAJAKAN DAN KEADILAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK (Studi pada pelaku UMKM di Wilayah Kota Malang)
| Main Author: | Megarani, Aisya |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/51720/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/51720/2/BAB%20I.pdf http://eprints.umm.ac.id/51720/3/BAB%20II.pdf http://eprints.umm.ac.id/51720/4/BAB%20III.pdf http://eprints.umm.ac.id/51720/5/BAB%20IV.pdf http://eprints.umm.ac.id/51720/6/BAB%20V.pdf http://eprints.umm.ac.id/51720/7/LAMPIRAN.pdf http://eprints.umm.ac.id/51720/ |
Daftar Isi:
- Tax is an income source of a country for a national development implementation, social economy and other expenses. The function of tax is for regularend and budgetair. It makes the tax awareness and discipline is important. Nowadays, UMKM tax compliance becomes the main problem in Indonesia with two taxes compliance influence; internal and external. The primary data used were gotten from the Cooperation Service and UMK in Malang City Region with 429 populations and 100 respondent samples. In addition, random sampling method was aplied in this research. Generally, the tax compliance of UMKM performer in Malang City Region was positively and significantly influenced by the taxation socialization, taxation understanding, taxation sanction and influenced insignificantly by the tax justice.