PENGARUH TARIF PAJAK DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG
Total View This Week0

Institusion

Universitas Katolik Musi Charitas

Author

Candra, Grace Valensya

Subject

HB Economic Theory 

Datestamp

2023-03-27 11:11:45 

Abstract :
ABSTRACT This study aims to determine the effect of tax rates and tax understanding on the compliance of Micro, Small and Medium Enterprises (MSME) taxpayers in the city of Palembang. The data used is primary data. The population in this study is MSME owners in the city of Palembang with an annual income of less than Rp. 500,000,000. The sampling technique used was the purposive sampling method and 124 samples were obtained. Hypothesis testing is performed by multiple regression analysis. The results of this study show that tax rates and tax understanding have an influence on the compliance of MSME taxpayers in the city of Palembang. Keywords : Tax Rate, Tax Understanding, Taxpayer Compliance. 

File :
EA-2023-1921022-Cover.pdf
EA-2023-1921022-Abstract.pdf
EA-2023-1921022-complete.pdf
EA-2023-1921022-summary_id.pdf
EA-2023-1921022-Tableofcontent.pdf
EA-2023-1921022-Chapter 1.pdf
EA-2023-1921022-Chapter 2.pdf
EA-2023-1921022-Chapter 3.pdf
EA-2023-1921022-Chapter 4.pdf
EA-2023-1921022-Conclusion.pdf
EA-2023-1921022-Reference.pdf
EA-2023-1921022-Attachment.pdf