Pengaruh Kesadaran Wajib Pajak dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM Dalam Membayar Pajak di Kota Palembang
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Institusion
Universitas Katolik Musi Charitas
Author
Dewi, Teresya
Subject
HB Economic Theory
Datestamp
2020-09-08 02:09:30
Abstract :
This study aims to determine whether the variable taxpayer awareness and tax rates affect taxpayer compliance for micro, small and medium enterprises in Palembang. The theory used in this research is Attribution Theory. The population is all Micro, Small and Medium Enterprises in Palembang City. The sampling technique used a purposive sampling method. The data analysis technique used multiple linear regression. The result of this research shows that taxpayer awareness has an effect on taxpayer compliance UMKM in Palembang city and Tax Rate has no effect on Taxpayer Compliance UMKM in Palembang City.
This study aims to determine whether the variable taxpayer awareness and tax rates affect taxpayer compliance for micro, small and medium enterprises in Palembang. The theory used in this research is Attribution Theory. The population is all Micro, Small and Medium Enterprises in Palembang City. The sampling technique used a purposive sampling method. The data analysis technique used multiple linear regression. The result of this research shows that taxpayer awareness has an effect on taxpayer compliance UMKM in Palembang city and Tax Rate has no effect on Taxpayer Compliance UMKM in Palembang City.
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EA-2020-1621107-cover.pdf
EA-2020-1621107-abstract.pdf
EA-2020-1621107-complete.pdf
EA-2020-1621107-summary_id.pdf
EA-2020-1621107-tableofcontent.pdf
EA-2020-1621107-chapter1.pdf
EA-2020-1621107-chapter2.pdf
EA-2020-1621107-chapter3.pdf
EA-2020-1621107-chapter4.pdf
EA-2020-1621107-conclusion.pdf
EA-2020-1621107-reference.pdf
EA-2020-1621107-attachment.pdf
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