PENGARUH PENERAPAN PERATURAN UU No. 7 TAHUN 2021 PASAL 7 TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PELAKU USAHA UMKM (Studi Kasus di Sidoarjo)
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Institusion

Universitas Bhayangkara Surabaya

Author

Nandira, Anisa umi

Subject

Accounting 

Datestamp

2024-07-30 04:25:50 

Abstract :
Micro, Small and Medium Enterprises (MSMEs) tax is one of the largest tax revenues in Indonesia. This study aims to: (1) To analyze the application of the Law on the Harmonization of Tax Regulations (UU HPP) No. 7 of 2021 Article 7 regarding the level of compliance of MSME taxpayers in Sidoarjo. (2) To find out whether changes in tax rates affect the level of compliance of MSME taxpayers in Sidoarjo. (3) To find out whether the Application of the Law on the Harmonization of Tax Regulations (UU HPP) No. 7 of 2021 Article 7 and changes in tax rates affect the level of compliance of MSME taxpayers in Sidoarjo. The population in this study were SMEs registered at the Sidoarjo Cooperative and UMKM Service. This study used a quantitative method with the type of research distributing questionnaires to 100 MSME respondents. The data analysis technique is multiple regression analysis. The results of the study show that the application of the Law on the Harmonization of Tax Regulations (UU HPP) No. 7 of 2021 Article 7 and changes in tax rates have a significant effect on the level of compliance of MSME taxpayers in Sidoarjo both simultaneously and partially in Sidoarjo Regency 

File :
SKRIPSI ANISA UMI NANDIRA, 1912321011, AKUNTANSI.pdf