Skripsi

PENGARUH PEMAHAMAN PAJAK, MODERNISASI ADMINISTRASI PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI(STUDI KASUS PADA UMKM SONGKET DI KOTA PALEMBANG)

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Penilaian

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This study aims to analyze the effect of tax understanding, modernization of tax administration, and tax sanctions on individual taxpayer compliance at WPOP UMKM Songket in Palembang City. The type of data used in this study is primary data by distributing questionnaires. The research population is WPOP UMKM Songket in Palembang City. Sampling was carried out using the slovin method with a total sample of 55. The analytical method used was multiple linear regression analysis. This research use software SPSS 29. The results showed that the level of understanding of taxation and modernization of tax administration had a significant effect on the attitude and compliance of the Songket UMKM taxpayers in Palembang City, while tax sanctions had an important role in determining the level of taxpayer compliance. This research is far from perfect, so this research has limitations on the variables selected as a reference in this study so that it is not sufficient to explain optimally, especially for certain conditions related to other influential factors on the level of taxpayer compliance by Songket UMKM in Palembang City.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307002580	T116129	T1161292023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1161292023

Publisher

Indralaya : Prodi Akuntansi, Fakultas EkonomiProdi Akuntansi, Fakultas Ekonomi., 2023

Collation

xxi, 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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