Daryanti, Novi (2022) PENGARUH PENERAPAN PERATURAN PEMERINTAH NO. 23 TAHUN 2018, TARIF PAJAK, SOSIALISASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI SIDOARJO. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
![[img]](http://eprints.ubhara.ac.id/style/images/fileicons/text.png) |
Text
Novi Daryanti (1712321084) Skripsi.pdf Download (2MB) |
Abstract
This study aims to obtain empirical evidence regarding: (1) The effect of implementing Government Regulation No. 23 of 2018 on the level of compliance of UMKM taxpayers in Sidoarjo (2) The effect of tax rates on the level of compliance of UMKM taxpayers in Sidoarjo, (3) The effect of Tax Socialization on the level of compliance of UMKM taxpayers in Sidoarjo. The population in this study is UMKM registeredatthe Sidoarjo Cooperatives and UMKM Service. The approach used in this study is a quantitative approach using primary data in the form of a questionnaire which was distributed directly to 100 UMKM atthe Sidoarjo Cooperative and Micro Business Office. The data analysis technique is multiple regression analysis. The results of the research conducted indicate that: (1) The application of Government Regulation No. 23 of 2018 has a significant effect on the level of compliance of UMKM taxpayers in Sidoarjo, (2) Tax rates have a significant effect on the level of compliance of UMKM taxpayers in Sidoarjo, (3)Socialization of taxation has a significant effect on the level of compliance of UMKM taxpayers in Sidoarjo.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Implementation of Government Regulation no. 23 of 2018, tax rates, tax socialization, taxpayer compliance, UMKM |
| Subjects: | Accounting > Tax Accounting > Tax |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 20 Feb 2024 04:17 |
| Last Modified: | 20 Feb 2024 04:17 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2300 |
Actions (login required)
 |
View Item |
