KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PERUBAHAN TARIF PAJAK UMKM (Studi pada UMKM yang Terdaftar sebagai Wajib Pajak di Kantor Pelayanan Pajak (KPP) Pratama Blitar)
| Main Author: | Pratama, Agnesya Dita |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/59455/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/59455/2/BAB%20I.pdf http://eprints.umm.ac.id/59455/3/BAB%20II.pdf http://eprints.umm.ac.id/59455/4/BAB%20III.pdf http://eprints.umm.ac.id/59455/5/BAB%20IV.pdf http://eprints.umm.ac.id/59455/6/BAB%20V.pdf http://eprints.umm.ac.id/59455/7/LAMPIRAN.pdf http://eprints.umm.ac.id/59455/ |
Daftar Isi:
- The purpose of this research is to prove empirically there there is a difference or not, MSME taxpayer compliance registered in the Office of Taxation Services (KPP) of Blitar before and after the change of MSME tax rate based on acceptance new taxes and taxpayers. This type of research is comparative research. The object of this research is the MSME which is divided according to 21 sectors registered in the Office of Taxation Services (KPP) of Blitar. The type of data used is the secondary data and the data sources in this study is derived from the official website of www.pajak.co.id tax and from the section of the ministry of Taxation Office (KPP) of Blitar primary. Data collection technique are with documentation technique. Furthermore, the data analysis techniques in this research include descriptive statistics, normality test, and paired sample t-test. The results of this research is that there is no differences in taxpayer compliance before and after the MSME tax rate change based on the tax receipt and based on the new taxpayer.