PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris UMKM Kota Bandar Lampung)

Dacsen, Tri and Toni, Nurhadianto (2024) PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris UMKM Kota Bandar Lampung). Skripsi thesis, Institut informatika dan Bisnis Darmajaya.

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Abstract

This study's purpose was to examine the effects of taxation knowledge, tax sanctions, and taxpayer awareness on taxpayer compliance for Micro, Small, and Medium Enterprises (MSMEs). This study used primary data with a questionnaire data collection method. The population of this study was taxpayers in MSMEs. The sample of this research was MSME taxpayers in Bandar Lampung city. This study used 100 samples selected using a random sampling method. The data analysis technique was a multiple linear regression test using SPSS version 20. The results showed that tax knowledge did not affect taxpayer compliance. Taxation knowledge did not affect MSME taxpayer compliance, while tax sanctions and tax awareness did not affect tax compliance in MSMEs, while tax sanctions and taxpayer awareness affected MSME taxpayer compliance. Keywords: Knowledge, Sanctions, Awareness, MSME Taxpayer Compliance

Item Type: Thesis (Skripsi)
Subjects: 300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi
eSkripsi
Divisions: Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi
Depositing User: Tri Dacsen Turnip
Date Deposited: 26 Aug 2024 01:47
Last Modified: 26 Aug 2024 01:50
URI: http://repo.darmajaya.ac.id/id/eprint/17102

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