ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK DAN PENERIMAAN PAJAK UMKM SEBELUM DAN SESUDAH PENERAPAN PP NO.23 TAHUN 2018 PADA KPP PRATAMA SURABAYA MULYOREJO

MANGAN, ANSELINA SABU (2022) ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK DAN PENERIMAAN PAJAK UMKM SEBELUM DAN SESUDAH PENERAPAN PP NO.23 TAHUN 2018 PADA KPP PRATAMA SURABAYA MULYOREJO. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

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Abstract

This study aims to determine taxpayer compliance and UMKM tax revenues at the time of the application of Government Regulation Number 46 of 2013 and at the time of application of government regulation number 23 of 2018, as well as to determine the supporting factors and inhibiting factors of UMKM taxpayer compliance. This research is descriptive qualitative research. Data collection techniques in this study used questionnaires and study documents from KPP Pratama Surabaya Mulyorejo in the form of UMKM Taxpayer data. The data used in this study is primary data. The results showed that the level of UMKM taxpayer compliance and UMKM tax revenue at the time of the application of PP 46 of 2013 regulation had not yet reached the target, but there was an increase after the transfer of PP 46 of 2013 to PP 23 of 2018. Taxpayer awareness and tax service services became a supporting factor, while environmental factors are not a supporting factor for compliance. Taxpayer understanding and socialization are not inhibiting factors, but there are several obstacles faced by taxpayers, namely making books and calculating the income earned and still not effective socialization or direct counseling in the work area of KPP Pratama Surabaya Mulyorejo.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: UMKM, Tax compliance, PP No.46 Year2013, PP No.23 Year 2018, Supporting factors, Inhibiting factors
Subjects: Accounting > Tax
Accounting > Tax
Divisions: Faculty of Economic & Business > Bachelor of Accountancy
Depositing User: Perpus Ubhara Surabaya
Date Deposited: 20 Feb 2024 04:55
Last Modified: 20 Feb 2024 04:55
URI: http://eprints.ubhara.ac.id/id/eprint/2301

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