Pengaruh Persepsi Korupsi Pajak dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak UMKM
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Institusion

Universitas Katolik Musi Charitas

Author

Mountana, Fernando

Subject

H Social Sciences (General) 

Datestamp

2021-06-29 08:09:02 

Abstract :
This study aims to examine and determine the effect of perceptions of tax corruption and the quality of tax service services on MSME taxpayer compliance in Palembang. The data used is primary data. The population in this study were all SMEs in the city of Palembang. The sampling technique used purposive sampling method and the sample calculation using the Slovin formula so that 100 samples were obtained. Hypothesis testing is done by multiple regression analysis. The results of this study indicate that the perception of tax corruption does not affect the compliance of MSME taxpayers and the quality of tax service services has a positive effect on MSME taxpayer compliance. Keywords: Perception of tax corruption, quality of tax service, taxpayer compliance, MSME taxpayer compliance. 

File :
EA-2021-1721117-cover.pdf
EA-2021-1721117-abstract.pdf
EA-2021-1721117-complete.pdf
EA-2021-1721117-summary_id.pdf
EA-2021-1721117-tableofcontent.pdf
EA-2021-1721117-chapter1.pdf
EA-2021-1721117-chapter2.pdf
EA-2021-1721117-chapter3.pdf
EA-2021-1721117-chapter4.pdf
EA-2021-1721117-conclusion.pdf
EA-2021-1721117-reference.pdf
EA-2021-1721117-attachment.pdf