PENGARUH PEMAHAMAN DAN PRESEPSI WAJIB PAJAK ATAS PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS UMKM YANG TERDAFTAR DI KPP PRATAMA SIDOARJO SELATAN)
Total View This Week0
Total View This Week0
Institusion
Universitas Bhayangkara Surabaya
Author
MAULIDINA, ERIKA DWI
Subject
Accounting
Datestamp
2020-08-26 03:24:07
Abstract :
In order to achieve the state revenue target, one of the efforts was taken by extending and intensifying tax collection through improving regulations on various types of taxes, including one of which was the UMKM tax. The government focused on UMKM because UMKM increasingly dominated the Indonesian economy. Therefore, in order to increase taxpayer compliance, a good understanding and perception of taxpayers is needed on tax collection efforts. This study aims to examine the effect of understanding taxpayers and taxpayer perceptions of taxpayer compliance. The research respondents were 97 taxpayers registered at KPP Pratama, South Sidoarjo. The analysis used is multiple regression analysis. To test the effect simultaneously, the F test is used, while the partial test is carried out by the t test. As for seeing the dominant influence by looking at the highest standardized beta values. The results showed that the variables of understanding taxpayers and perceptions of taxpayers, both simultaneously and partially had a significant positive effect on taxpayer compliance registered at KPP Pratama, South Sidoarjo. Other findings also show that the understanding of taxpayers has a dominant influence on taxpayer compliance registered at KPP Pratama, South Sidoarjo
In order to achieve the state revenue target, one of the efforts was taken by extending and intensifying tax collection through improving regulations on various types of taxes, including one of which was the UMKM tax. The government focused on UMKM because UMKM increasingly dominated the Indonesian economy. Therefore, in order to increase taxpayer compliance, a good understanding and perception of taxpayers is needed on tax collection efforts. This study aims to examine the effect of understanding taxpayers and taxpayer perceptions of taxpayer compliance. The research respondents were 97 taxpayers registered at KPP Pratama, South Sidoarjo. The analysis used is multiple regression analysis. To test the effect simultaneously, the F test is used, while the partial test is carried out by the t test. As for seeing the dominant influence by looking at the highest standardized beta values. The results showed that the variables of understanding taxpayers and perceptions of taxpayers, both simultaneously and partially had a significant positive effect on taxpayer compliance registered at KPP Pratama, South Sidoarjo. Other findings also show that the understanding of taxpayers has a dominant influence on taxpayer compliance registered at KPP Pratama, South Sidoarjo
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
