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PENGARUH PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI PALEMBANG (STUDI PADA UMKM YANG BERADA DI KECAMATAN ILIR BARAT II).

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Taxpayer compliance is a condition in which taxpayers are willing to cover their tax obligations based on the provisions of the applicable law without doing things like checking, investigating carefully, warning or threatening or applying legal or administrative sanctions. This research aims to analyze the influence of the independent variable, namely Government Regulation Number 23 of 2018, on the dependent variable, namely MSME taxpayer compliance. The population of this research is MSMEs paying corporate taxes in Palembang City, Ilir Barat II District. The sample used in this research was 70 samples. Data related to the population and samples used in the research are primary data obtained from questionnaires. The analysis technique used is Simple Linear Regression using the SPSS 26.0 program. The results of this research show that the variable Government Regulation Number 23 of 2018 has a significant effect on MSME taxpayer compliance.

Availability
Inventory Code Barcode Call Number Location Status
2407000750T139044T1390442024Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1390442024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvi, 70 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
Other version/related

No other version available

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