Skripsi

PENGARUH KUALITAS PELAYANAN SANKSI PERPAJAKAN DAN PENURUNAN TARIF TERHADAP TINGKAT KESADARAN WAJIB PAJAK UMKM DI KOTA LUBUKLINGGAU.

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Penilaian

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The purpose of this study was to examine how the effect of service quality, tax sanctions and tariff reduction on the awareness level of MSME taxpayers in Lubuklinggau City. This study uses primary data in the form of distributing questionnaires to MSME taxpayers in Lubuklinggau City. Based on the Convenience Sampling method, 90 MSME taxpayers in Lubuklinggau City met the criteria. Analysis of the data used is multiple linear regression using the Software Statistical Program for Social version 22.0. The results showed that service quality did not affect the level of awareness of MSME taxpayers in paying taxes. Tax sanctions and tariff reductions have a significant effect on the level of awareness of MSME taxpayers in paying taxes. According to the Department of Cooperatives and Small and Medium Enterprises of Lubuklinggau City, there is a significant increase in revenue every year. Keywords : MSME Taxpayers, Service Quality, KPP Pratama Lubuklinggau, Tax Sanctions, MSME Tax Rates, MSME Taxpayer Awareness, and Tax Revenue.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207001125	T70236	T702362022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T702362022

Publisher

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

Collation

xviii, 60 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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