Skripsi

PENGARUH PENGETAHUAN PAJAK, SOSIALISASI PERPAJAKAN, TARIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG

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Penilaian

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This research aims to examine the effect of tax knowledge, tax socialization, tax rates and tax sanctions on the compliance of MSME taxpayers in Palembang City. The method in this study uses quantitative with a descriptive approach. The population used is individual taxpayers who run MSMEs in Palembang City. The sample was taken as many as 100 respondents. This study uses primary data with data collection techniques in the form of a questionnaire. Data analysis techniques through Structural Equation Model-Partial Least Square (SEM-PLS) with the SmartPLS application. The results showed that tax socialization, tax rates, and tax sanctions had a positive and significant effect on MSME taxpayer compliance, but tax knowledge had no effect on MSME taxpayer compliance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507002292	T171193	T1711932025	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1711932025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xx, 92 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

Other version/related

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