PERSEPSI WAJIB PAJAK UMKM TERHADAP KECENDERUNGAN NEGOSIASI KEWAJIBAN MEMBAYAR PAJAK TERKAIT PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013
Daftar Isi:
- The purpose of this research is to know perception of obligation on UMKM tax through inclination negotiation to pay the tax related government regulation on 20/3 number 46. The write used the descriptive quantitative design through survey approach and correlation technique. In this study, the total population was 1191 on the UMKM of Ogan Komering llir Regency at Sumsel Province and Accidental sampling was suitable method in this simply from 119/ UMKM on population. The member of the UMKM are 221 UMKM related kreciie table. Technique for statistical analyzing the data, the data were analyzed using simple linear regression t-test. The resultof this research were !) the average of perception of UMKM tax was 42.57 in good enough category. All of respondents has good enough category with 48% percentage. 2) the average of inclination negotiate was 31.91 medium category. All of respondents has medium category. 3) based on simple linear regulation the result of I-obtained was -5.981 at significant effects of perception of obligation on UMKM tax through inclination negotiation to pay taxable related government regulation on 20 I 3 number 46.