Determinan Kepatuhan Wajib Pajak Orang Pribadi Usaha Mikro, Kecil, dan Menengah di Kota Surakarta (Survey pada Kantor Pelayanan Pajak Pratama Surakarta)

Sekarwangi, Galih Saras and , Dra. Mujiati, M.Si (2020) Determinan Kepatuhan Wajib Pajak Orang Pribadi Usaha Mikro, Kecil, dan Menengah di Kota Surakarta (Survey pada Kantor Pelayanan Pajak Pratama Surakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of understanding taxation regulations, tax knowledge, tax sanctions, service quality and modernization of the tax administration system to the tax compliance of MSME individuals who are registered at the Pratama Tax Office in Surakarta. The method used in this study is a quantitative method. Respondents in this study are MSME private taxpayers where sampling uses the incidental sampling method, with a total sample of 99 respondents. Data analysis techniques use multiple linear regression models. The results of this study indicate that understanding tax regulations, tax knowledge, tax sanctions, and service quality affect the tax compliance of MSME private individuals with a sig value of 0.043 each; 0.034; 0.024; and 0.048. Meanwhile, the modernization of the tax administration system does not affect the compliance of tax payers of MSME individuals with a sig value of 0.535.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	MSME personal taxpayer compliance, understanding of tax regulations, tax knowledge, tax sanctions, service quality, modernization of tax administration systems.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	GALIH SARAS SEKARWANGI
Date Deposited:	27 Feb 2020 04:20
Last Modified:	27 Feb 2020 04:20
URI:	http://eprints.ums.ac.id/id/eprint/82072

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