PENGARUH PEMAHAMAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DAN KEADILAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA UMKM KOTA PALEMBANG)
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Institusion

Universitas Katolik Musi Charitas

Author

Agustinus, Harry

Subject

H Social Sciences (General) 

Datestamp

2022-06-02 08:08:22 

Abstract :
This study aims to determine whether understanding government regulation number 23 of 2018 and tax justice affect taxpayer compliance (study in palembang city UMKM). This type of research is quantitative. The population is 37,101 with a sample of 100 respondents using purposive sampling. The data analysis technique uses instrument quality test, classic assumption test, multiple linear regression analysis, and hypothesis testing. The results of the study stated that understanding government regulation number 23 of 2018 and tax justice in a model had an influence on taxpayer compliance (Case Study of UMKM in Palembang City). Keyword :understanding of government regulation number 23 of 2018, tax justice, taxpayer compliance. 

File :
EA-2019-1521005-Cover.pdf
EA-2019-1521005-Abstract.pdf
EA-2019-1521005-Complete.pdf
EA-2019-1521005-Summary_id.pdf
EA-2019-1521005-Tabelofcontent.pdf
EA-2019-1521005-Chapter1.pdf
EA-2019-1521005-Chapter2.pdf
EA-2019-1521005-Chapter3.pdf
EA-2019-1521005-Chapter4.pdf
EA-2019-1521005-Conclusion.pdf
EA-2019-1521005-Reference.pdf
EA-2019-1521005-Attachment.pdf