Skripsi

PENGARUH DIGITALISASI PAJAK, SOSIALISASI PAJAK, DAN SANKSI PAJAK TERHADAP WAJIB PAJAK ORANG PRIBADI SENTRA KREATIF JUMPUTAN DI KOTA PALEMBANG

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This study aims to analyze the effect of tax digitalization, tax socialization, and tax sanctions on the compliance of individual taxpayers in the Jumputan Creative Center in Palembang City. This research uses a quantitative approach with multiple linear regression analysis. The data used in this study are primary data obtained through questionnaires distributed to individual taxpayers who work as Jumputan fabric craftsmen in Palembang City. The sampling technique used purposive sampling with a total of 57 respondents who are Jumputan business actors and have a Taxpayer Identification Number (NPWP). Data analysis was conducted using SPSS through descriptive statistical tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing including t-test, F�test, and coefficient of determination (R²). The results show that tax digitalization, tax socialization, and tax sanctions have a positive and significant effect on individual taxpayer compliance in the Jumputan Creative Center in Palembang City, indicating that the implementation of digital tax systems, increased tax socialization, and strict enforcement of tax sanctions can improve taxpayer compliance, especially among creative economy business actors.

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Detail Information

Series Title

-

Call Number

T1947542026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xvi, 76 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

336.240 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

wajib pajak orang pribadi
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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