Skripsi

PENGARUH SOSIALISASI PERPAJAKAN DAN PENERAPAN PERATURAN PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN LAHAT

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Penilaian

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This study aims to examine the effect of tax socialization and the application of Government Regulation Number 23 of 2018 on MSME taxpayer compliance. This research was conducted on MSME taxpayers registered at KPP Pratama Lahat with 68 respondents as a sample using purposive sampling technique. The results of this study prove that there is an effect of tax socialization on MSME taxpayer compliance. This shows that the socialization carried out by KPP Pratama Lahat has been going well. This study also shows that the application of Government Regulation Number 23 of 2018 significantly has a positive effect on MSME taxpayer compliance. Keywords : Socialization of Taxation, application of government regulation number 23 of 2018, MSME taxpayer compliance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207000190	T62900	T629002022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T629002022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xviii, 46 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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