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

Skripsi

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

Laheba, Maruel Makaminan - Personal Name;

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Penilaian anda saat ini :  

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.


Availability
Inventory Code Barcode Call Number Location Status
2307002571T116118T1161182023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1161182023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2023
Collation
xiv, 45 hlm.; Ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
MURZ
Other version/related

No other version available

File Attachment
  • 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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