Skripsi

PENGARUH SOSIALIASASI PAJAK DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PENGUSAHA UMKM KOTA PALEMBANG BERDASARKAN PP 55 TAHUN 2022

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This research is about the influence of tax socialization and tax understanding on taxpayer compliance of MSME entrepreneurs in Palembang City based on PP 55 of 2022. This research aims to examine the effect of tax socialization and tax understanding on taxpayer compliance of MSME entrepreneurs in Palembang City. The population in this research is MSME entrepreneurs in Palembang City. This type of research is descriptive and quantitative. The sampling method used Purposive Sampling with certain criteria with a total of 32 respondents. The data management method was carried out using SPSS 24. The results of this research show that the tax socialization variable has no effect on taxpayer compliance due to the lack of interest of entrepreneurs in knowing and seeking information about taxation in Indonesia. , while the tax understanding variable influences taxpayer compliance because taxpayers already know and understand that it is important to pay taxes because taxpayers indirectly participate in supporting the country's development.

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Availability

Detail Information

Series Title

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Call Number

T1581102024

Publisher

Indralaya : Prodi Ekonomi Pembangunan, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xvii, 33 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

-

Carrier Type

-

Edition

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Subject(s)

Prodi Ekonomi Pembangunan
Kepatuhan pajak UMKM

Specific Detail Info

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Statement of Responsibility

TUTI

Other version/related

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