Skripsi

PENGARUH PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, SELF ASSESSMENT SYSTEM DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM KOTA PALEMBANG

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This research aims to examine the influence of tax audits, tax sanctions, self- assessment systems and modernization of the tax administration system on the complianceof Palembang City MSMEs taxpayers. The method in this research uses quantitative witha descriptive approach. The population used is individual taxpayers who run MSMEs in Palembang City. The sample was taken using the Non Probability Sampling technique, resulting in a sample size of 100 respondents. The type of data required in this research isprimary data, which is collected by distributing questionnaires and conducting direct interviews. The data analysis technique uses multiple linear regression analysis with SPSS 26 program tools. From the data analysis, the results can be found that the variables of taxaudit, tax sanctions, self-assessment system and modernization of the tax administration system have a positive effect on taxpayer compliance of Palembang City MSMEs. So it can be concluded that the four research variables have a simultaneous influence on the taxpayer compliance of Palembang City MSMEs.

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Availability

Detail Information

Series Title

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Call Number

T1571152024

Publisher

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

Collation

xiv, 165 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.200 07

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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