Putri Rahmawati, Endah (2023) KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL MENENGAH (UMKM) PADA RUMAH MAKAN BEBEK PALUPI RUNGKUT MADYA SURABAYA. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Skripsi Endah Putri Rahmawati.pdf Download (3MB) |
Abstract
Taxpayer compliance with the Bebek Palupi Rungkut Madya Surabaya Restaurant No. 77 Surabaya. The formulation of the problem in this research is how is the obedience of the owner of the Bebek Palupi Rungkut Madya Restaurant in fulfilling his tax obligations. The purpose of this study was to determine the obedience of the owner of the Bebek Palupi Rungkut Madya Restaurant in fulfilling his tax obligations.This research is a type of descriptive qualitative research. Data collection techniques using library research and field studies (observations, interviews, and documentation). Data analysis used Miles and Huberman's method (data reduction, data display, and conclusion/verification). The data used are primary and secondary data.The results showed that the Bebek Palupi Rungkut Madya Restaurant Surabaya had fulfilled its obligations as a taxpayer in the Regional Regulation (Perda Number 4 year 2011) in the form of Restaurant Tax with a 10% rate. However, in the latest Government Regulation stipulated on 20 December 2022 in PP Number 55 year 2022 makes the Bebek Palupi Restaurant starting in January no longer making deposits and only reporting because the income from this business has a gross turnover of under IDR 500 million.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | UMKM, Taxes, Compliance, Taxpayer |
| Subjects: | Accounting Accounting Accounting > Tax Accounting > Tax |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 07 Aug 2024 06:40 |
| Last Modified: | 07 Aug 2024 06:40 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2644 |
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