Khalimaturrosyida, Rika and , Dra. Mujiyati, M.Si (2022) Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, Sanksi Perpajakan Dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak Di Masa Pandemi Covid-19 (Studi Empiris Pada WPOP UMKM Di KPP Pratama Boyolali). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
When the Covid-19 pandemic began to hit Indonesia, MSME actors slowly experienced economic shocks that greatly impacted MSME actors. Most MSME entrepreneurs also have to feel the negative impact and experience difficulties in maintaining their business. This condition will affect tax revenue which is the mainstay of state revenue. MSME in the Boyolali area are areas that have experienced a fairly high spread of Covid 19, thus MSME actors will experience a decrease in income which can have an impact on non-compliance with tax obligations. Research on the impact of the Covid-19 pandemic on MSME taxpayer compliance is very interesting to study because there are still MSME taxpayers who actually experience an increase in turnover and have a positive impact. This study aims to determine the effect of taxpayer awareness, tax knowledge, tax sanctions, and education level on MSME individual taxpayer compliance during the covid-19 pandemic. The sampling technique used was accidental sampling. Data are obtained by distributing questionnaires to MSME actors registered at KPP Pratama Boyolali as many as 100 respondents. The results of this study indicate that taxpayer awareness, tax knowledge, tax sanctions, and education level affect the compliance of individual MSME taxpayers during the covid-19 pandemic.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Taxpayer Awareness, Tax Knowledge, Tax Sanctions, Education Level, MSME Taxpayer Compliance, Covid-19 |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | RIKA KHALIMATURROSYIDA |
| Date Deposited: | 19 Jan 2022 02:18 |
| Last Modified: | 19 Jan 2022 02:18 |
| URI: | http://eprints.ums.ac.id/id/eprint/96677 |
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