Pengaruh Tingkat Pengetahuan, Kesadaran, Tingkat Pendidikan, Sanksi Pajak, dan Perubahan Tarif Peraturan Pemerintah No.23 Tahun 2018 terhadap Kepatuhan Wajib Pajak UMKM

Manurung, Bonifasius Paska H. (2020) Pengaruh Tingkat Pengetahuan, Kesadaran, Tingkat Pendidikan, Sanksi Pajak, dan Perubahan Tarif Peraturan Pemerintah No.23 Tahun 2018 terhadap Kepatuhan Wajib Pajak UMKM. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

The purpose of this study was to determine the influence of (1) the effect of tax knowledge on tax compliance, (2) the effect of taxpayer awareness on atas compliance, (3) the effect of education level on tax compliance, (4) the effect of tax pinalties on tax compliance and (5) The effect of changes in tax rate after The enforcements of goverment regulation No. 23 2018 on tax compliance. The population in this study is the SME in the regency Klaten. The samples in The research are taking from 100 SME. The data collecting method is by giving questionnaire to subject. Using multiple linier regresion for data analysis, The result shows that the tax knowledge, taxpayer awareness, tax pinalties and Changde in tax rate on goverment regulation No. 23 2018 has supported evidence for The effect on tax compliance. While the level of education doesn’t have enough evidence to support the relationship.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number MAN p 6598/2020
Uncontrolled Keywords: tax compliance, tax knowledge, level of education, tax pinalities, changes in tax rate on goverment regulations no. 23 2018
Subjects: AKUNTANSI > Pajak
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 27 Feb 2020 03:35
Last Modified: 27 Feb 2020 03:35
URI: http://repository.stieykpn.ac.id/id/eprint/752

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