Nugroho, Aldi Hari and , Drs. Muhammad Abdul Aris, M.Si (2026) Kepatuhan Wajib Pajak Umkm: Pengaruh Diundangkannya Undang - Undang Harmonisasi Peraturan Perpajakan Di Kota Surakarta. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to examine the effect of the enactment of the Tax Harmonization Law (hereinafter referred to as the HPP Law) on taxpayer compliance for Micro, Small, and Medium Enterprises (hereinafter referred to as MSMEs), especially those in Surakarta City, with one hundred MSME entrepreneur respondents. The Final Income Tax (hereinafter referred to as PPh) policy implemented through PP No. 55 of 2022 aims to simplify tax procedures and reduce administrative burdens. The results of the study show that the Final Income Tax policy and PP No. 55 of 2022 have no effect and are not significant, while for MSME Literacy and the HPP Law, they have an effect and are significant on MSME Taxpayer Compliance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Tax Compliance, Final PPh, MSMEs, PP No. 55 of 2022, Tax Harmonization Law |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > Accounting H Social Sciences > HJ Public Finance > Kebijakan Fiskal H Social Sciences > HJ Public Finance > APB Pemerintah > Pendapatan Pajak H Social Sciences > HN Social history and conditions. Social problems. Social reform |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | ALDI HARI NUGROHO |
| Date Deposited: | 03 Mar 2026 02:02 |
| Last Modified: | 03 Mar 2026 02:03 |
| URI: | http://eprints.ums.ac.id/id/eprint/143479 |
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