Analisis Pengaruh Penerapan Self Assesment System Dan Sanksi Pajak Usaha Kecil Menengah Terhadap Kepatuhan Wajib Pajak Di Kota Mojokerto
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Fayed, Fajar Shiddiq Al
Subject
657.46 - TAX ACCOUNTING
Datestamp
2024-01-05 02:12:43
Abstract :
The purpose of this study was to determine the effect of implementing a self-assessment system and tax sanctions for small and medium enterprises on taxpayer compliance in the city of Mojokerto. The data used in this study are primary data obtained from distributing questionnaires in the form of gform (online) and hardfile (offline) which were given to respondents. This type of research is quantitative, while the population for this research is MSME taxpayers registered at KPP Pratama Mojokerto and domiciled in Kec ngoro. The data collection method uses snowball sampling. The sample of this research is 96 respondents. The analytical method used is multiple linear regression which is processed using SPSS version 25 software. Based on the partial test results, it shows that the variable self-assessment system and tax sanctions have an effect on taxpayer compliance. Keywords : Self assessment system, Tax Sanctions
The purpose of this study was to determine the effect of implementing a self-assessment system and tax sanctions for small and medium enterprises on taxpayer compliance in the city of Mojokerto. The data used in this study are primary data obtained from distributing questionnaires in the form of gform (online) and hardfile (offline) which were given to respondents. This type of research is quantitative, while the population for this research is MSME taxpayers registered at KPP Pratama Mojokerto and domiciled in Kec ngoro. The data collection method uses snowball sampling. The sample of this research is 96 respondents. The analytical method used is multiple linear regression which is processed using SPSS version 25 software. Based on the partial test results, it shows that the variable self-assessment system and tax sanctions have an effect on taxpayer compliance. Keywords : Self assessment system, Tax Sanctions
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