PENGARUH PENERAPAN PERATURAN UU No. 7 TAHUN 2021 PASAL 7 TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PELAKU USAHA UMKM (Studi Kasus di Sidoarjo)

Nandira, Anisa umi (2023) PENGARUH PENERAPAN PERATURAN UU No. 7 TAHUN 2021 PASAL 7 TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PELAKU USAHA UMKM (Studi Kasus di Sidoarjo). Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

[img] Text
SKRIPSI ANISA UMI NANDIRA, 1912321011, AKUNTANSI.pdf
Download (3MB)

Abstract

Micro, Small and Medium Enterprises (MSMEs) tax is one of the largest tax revenues in Indonesia. This study aims to: (1) To analyze the application of the Law on the Harmonization of Tax Regulations (UU HPP) No. 7 of 2021 Article 7 regarding the level of compliance of MSME taxpayers in Sidoarjo. (2) To find out whether changes in tax rates affect the level of compliance of MSME taxpayers in Sidoarjo. (3) To find out whether the Application of the Law on the Harmonization of Tax Regulations (UU HPP) No. 7 of 2021 Article 7 and changes in tax rates affect the level of compliance of MSME taxpayers in Sidoarjo. The population in this study were SMEs registered at the Sidoarjo Cooperative and UMKM Service. This study used a quantitative method with the type of research distributing questionnaires to 100 MSME respondents. The data analysis technique is multiple regression analysis. The results of the study show that the application of the Law on the Harmonization of Tax Regulations (UU HPP) No. 7 of 2021 Article 7 and changes in tax rates have a significant effect on the level of compliance of MSME taxpayers in Sidoarjo both simultaneously and partially in Sidoarjo Regency

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Implementation of the Law on the Harmonization of Tax Regulations (UU HPP) No. 7 of 2021 Article 7, Tax Rates, Taxpayer Compliance of Micro, Small and Medium Enterprises
Subjects: Accounting
Accounting
Accounting > Tax
Accounting > Tax
Divisions: Faculty of Economic & Business > Bachelor of Accountancy
Depositing User: Perpus Ubhara Surabaya
Date Deposited: 30 Jul 2024 04:25
Last Modified: 30 Jul 2024 04:25
URI: http://eprints.ubhara.ac.id/id/eprint/2623

Actions (login required)

View Item View Item
UBHARA Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.