SKRIPSI AKS
Faktor-Faktor Yang Mempengaruhi Kepatuhan Pajak Umkm Di Kabupaten Klaten
ABSTRACT
The study aims to determine the factors that influence
Small MediumEnterprise (SME) tax compliance in Klaten district.
The independent variables in this study are tax morale,
compliance costs and tax sanctions. While the dependent variable
in this study is tax compliance.
The population in this study is SME in Klaten district. The
number of samples as many as 80 respondents with a sampling
technique using non- probability sampling. This study uses
primary data in the from of questionnaires distributed via google
form to respondents. The analytical method used is multiplelinear
regression.
The results of the analysis conclude that the morale of tax
compliance costs and tax sanctions have an effect on tax
compliance.
Keywords: tax morale, compliance costs, tax compliance.
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