Pengaruh sikap wajib pajak pada sistem pajak elektronik dan sosialisasi perpajakan terhadap kepatuhan wajib pajak UMKM dengan mediasi adopsi sistem pajak elektronik (studi kasus pada UMKM di Kota Semarang)
Total View This Week0

Institusion

Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah

Author

Juanda, Jessy

Subject

HB Economic Theory 

Datestamp

2024-03-14 06:57:22 

Abstract :
The efforts of taxpayers to comply with their tax obligations voluntarily and fully as stipulated in applicable tax law are called tax compliance. This study aims to analyze the influence of taxpayer attitudes on the electronic tax system and tax socialization on MSME taxpayer compliance by using the adoption of the electronic tax system as mediation. The research was conducted in Semarang City with respondents, namely MSME actors in Semarang City and used a sample of 100 MSMEs. The data in this study was analyzed using the SmartPLS application version 3.2.9. The results of this study indicate that the adoption of the electronic tax system mediates the relationship between taxpayer attitudes in the electronic tax system and MSME taxpayer compliance. However, the adoption of an electronic tax system does not mediate the relationship between tax socialization and MSME taxpayer compliance. Keywords: MSME Tax Compliance, Taxpayer Attitude, Electronic Tax System, Tax Socialization 

File :
Daftar Pustaka Skripsi.pdf
Skripsi Bab 1-3.pdf