Skripsi

PENGARUH PEMAHAMAN PAJAK, SANKSI PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI

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Penilaian

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Tax compliance is the ability and willingness of taxpayers to fulfill their tax obligations, in accordance with the Tax Law. This study aims to determine the effect of tax understanding, tax sanctions and tax rates on the compliance of MSME taxpayers moderated by tax socialization. Tax compliance is measured by the number of people who pay and deposit taxes on time. The population in this study is all MSMEs fostered by Rumah BUMN SUMSEL. Sampling in this study used a purposive sampling technique of 100 MSME taxpayers. The analysis technique used is multiple linear regression analysis using SPSS software version 27 for windows. The results of this study indicate that the variable Tax understanding affects tax compliance, Tax sanctions do not affect tax compliance, Tax rates affect tax compliance, and the variable Tax socialization is able to moderate tax understanding, tax sanctions and tax rates on MSMEs taxpayer compliance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507002380	T171536	T1715362025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1715362025

Publisher

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

Collation

xix, 107 hlm.; ilus.; tab.; 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)

Akuntansi Perpajakan

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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