Skripsi

PENGARUH PERUBAHAN TARIF PAJAK UU NO 7 TAHUN 2021 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG

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Penilaian

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This study aims to determine the effect of changes to the final tax rate policy of Law No. 7 of 2021 on taxpayer compliance of MSME actors in the city of Palembang. This research is a type of quantitative research. The population of this study is SMEs that are spread across the city of Palembang. In taking samples, the authors carried out using techniques purposive sampling by using the Slovin formula to determine the number of samples. So that the samples obtained were 50 MSME taxpayers in the city of Palembang. The data collection technique used was a structured questionnaire or questionnaire which was given to respondents (taxpayers of MSME actors in the city of Palembang). In analyzing the data, the researcher uses a simple linear regression analysis using software SPSS 25. The results of this study indicate that changes to the Final Pph rate policy (UU No. 7 of 2021) have a significant effect on taxpayer compliance of MSME actors. As for suggestions from the author to further increase the knowledge of tax regulations to MSME actors, especially when there are regulatory changes.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307002087	T107355	T1073552023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1073552023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2023

Collation

xvi, 78 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)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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