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ANALISIS KEPATUHAN PELAKSANAAN KETENTUAN PERPAJAKAN PADA WAJIB PAJAK TOKO BANGUNAN DI KECAMATAN SUKARAMI KOTA PALEMBANG
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Institusion
Universitas Katolik Musi Charitas
Author
., Desya
Subject
H Social Sciences (General) 
Datestamp
2022-07-21 06:29:03 
Abstract :
ABSTRACT Tax is a source of state financing. The obligation to pay taxes has been regulated in the applicable law. This research was conducted on building shop entrepreneurs in Sukarami District, Palembang City. Tax compliance in Indonesia still shows a low level of compliance, the low realization of tax revenue does not reach the target. Therefore, this study aims to find out whether the building shop entrepreneur taxpayers have complied with implementing the tax provisions. This type of research is descriptive. The population amounted to 152, a sample of 60 individual taxpayers of the building store using Convinience Sampling. Research data in the form of questionnaires. Data testing used instrument test in the form of validity, reliability, and descriptive statistics. The results of the study indicate that the taxpayer of a building shop in the Subdistrict of Sukaram has complied with implementing the applicable tax provisions. Keywords: Taxation provisions, building shop taxpayer compliance 
Institution Info

Universitas Katolik Musi Charitas