PENGARUH GOOD GOVERNANCE, REGENERASI ADMINISTRASI PERPAJAKAN DAN SANKSI ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA KPP PRATAMA SURABAYA SUKOMANUNGGAL (STUDI KASUS PADA KPP PRATAMA SURABAYA SUKOMANUNGGAL)
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Institusion

Universitas Bhayangkara Surabaya

Author

Najiyah, Uswatun

Subject

Accounting 

Datestamp

2024-07-30 03:58:56 

Abstract :
The purpose of this study is to determine the effect of Good Governance, tax administration regeneration, tax administration sanctions and together Good Governance, Tax Administration Regeneration, Tax Administration Sanctions on MSME taxpayer compliance. This research is a quantitative research. The population in this study is the MSME taxpayer at KPP Pratama Surabaya Sukomanunggal, while the sample used is 80 respondents. The data analysis technique used is multiple linear regression analysis, T test and F test. The results of testing the hypothesis into this study indicate that good tax governance has a positive and significant effect on MSME taxpayer compliance. administrative regeneration has a positive and significant effect on MSME taxpayer compliance. Tax administration sanctions have no effect on MSME taxpayer compliance. As well as Good Governance, Tax Administration Regeneration, and Tax Administration Sanctions together have a positive and significant effect on MSME Taxpayer Compliance. 

File :
SKRIPSI USWATUN NAJIYA 1912311036.pdf