Skripsi

DAMPAK PENENERAPAN SEBELUM DAN SESUDA PMK NOMOR 86 TAHUN 2020 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KPP PRATAMA ILIR BARAT KOTA PALEMBANG

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Penilaian

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This study aims to examine the impact of implementing before and after the implementation of PMK Number 86 of 2020 on MSME taxpayer compliance at KPP Pratama Ilir Barat, Palembang City. The type of data in this study is primary data obtained from questionnaires distributed to 90 respondents. The population in this study is the MSME taxpayers in the KPP Pratama Ilir Barat area. The sample collection method used in this study is the non-probability accidental sampling method. The results of this study state that tax incentives and the latest tax rates do not have a significant effect on taxpayer compliance, but e-filing has a positive effect on taxpayer compliance. Comparison of the impact before and after the implementation of PMK Number 86 of 2020 does not show significant changes to taxpayer compliance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307002571	T116118	T1161182023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1161182023

Publisher

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

Collation

xiv, 45 hlm.; Ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

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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