Kusumawati, Annisa Fitriana and , Drs. Muhammad Abdul Aris, M.Si (2019) Analisis Tingkat Kepatuhan Wajib Pajak UMKM Sebelum dan Sesudah Penerapan PP No. 23 Tahun 2018 dalam Rangka Peningkatan Penerimaan PPH Final (Studi Empiris pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Tengah II). Skripsi thesis, Universitas Muhammadiyah Surakarta.
![[img]](http://eprints.ums.ac.id/style/images/fileicons/application_pdf.png) |
PDF (Naskah Publikasi)
Annisa Fitriana Kusumawati.pdf Download (653kB) |
|
PDF (Halaman Depan)
Halaman Persembahan, Daftar Isi, Abstrak Annisa R.pdf Download (484kB) |
|
PDF (Bab I)
BAB I Annisa.pdf Download (225kB) |
|
PDF (Bab II)
BAB II Annisa.pdf Restricted to Repository staff only Download (249kB) |
|
PDF (Bab III)
BAB III Annisa.pdf Restricted to Repository staff only Download (358kB) |
|
PDF (Bab IV)
BAB IV Annisa.pdf Restricted to Repository staff only Download (360kB) |
|
PDF (Bab V)
BAB V Annisa.pdf Restricted to Repository staff only Download (156kB) |
|
PDF (Daftar Pustaka)
DAFTAR PUSTAKA Annisa.pdf Download (224kB) |
|
PDF (Lampiran)
LAMPIRAN.pdf Restricted to Repository staff only Download (1MB) |
|
PDF (Pernyataan Publikasi)
PERNYATAAN PUBLIKASI.pdf Restricted to Repository staff only Download (259kB) |
Abstract
The biggest source of state revenue is from the tax sector. To that end, the government seeks to increase taxpayer compliance so that tax revenues will increase, one of which is by changing the MSME tax rate which was originally 1% of gross circulation to 0.5% of gross circulation. The purpose of this study is to analyze the level of taxpayer compliance before and after the application of PP No. 23 of 2018 in order to increase receipt of final PPh at the Central Java Regional Office of the Directorate General of Taxes II. The total population is 791.454 MSME Taxpayers and samples that meet the requirements are 105 MSME Taxpayers. The analysis technique used to analyze the data is descriptive statistics, multiple linear regression analysis, and willcoxon signed rank test. The results show that changes in tax rates and socialization of PP No. 23 of 2018 affects the compliance of MSME Taxpayers. Whereas the ease of paying taxes does not affect the compliance of MSME Taxpayers, and the implementation of PP No. 23 of 2018 is quite good as evidenced by the excellent socialization of the tax authorities, as well as the difference in the number of MSME Taxpayers and the number of final PPh receipts before and after the application of PP No. 23 of this 2018.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | PP No. 23 of 2018, changes in tariffs, ease of paying taxes, dissemination of PP No. 23 of 2018, differences, UMKM taxpayers, final PPh receipts, MSME taxpayer compliance |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ANNISA FITRIANA KUSUMAWATI |
| Date Deposited: | 17 May 2019 01:13 |
| Last Modified: | 17 May 2019 01:13 |
| URI: | http://eprints.ums.ac.id/id/eprint/72985 |
Actions (login required)
 |
View Item |
