Image of PENGARUH TARIF PAJAK, DENDA PAJAK, OMZET PENGHASILAN, PEMAHAMAN PAJAK, DAN PATRIOTISME TERHADAP KEPATUHAN PAJAK PENJUALAN UMKM DI BOYOLALI HALAMAN JUDUL

SKRIPSI AKS

PENGARUH TARIF PAJAK, DENDA PAJAK, OMZET PENGHASILAN, PEMAHAMAN PAJAK, DAN PATRIOTISME TERHADAP KEPATUHAN PAJAK PENJUALAN UMKM DI BOYOLALI HALAMAN JUDUL

ABSTRACT

This research aims to determine the influence of tax rates, tax fines, income
turnover, tax understanding, and patriotism on MSME sales tax compliance. The
dependent variable in this research is MSME sales tax compliance. This research uses
tax rates (TP), tax fines (DP), income turnover (OP), tax understanding (PP), and
patriotism (P) as independent variables.
The population in this research is all MSMEs in Boyolali Regency which are
registered with KPP Pratama Boyolali. The sampling technique used purposive
sampling and a sample of 280 respondents was obtained. This research uses a
questionnaire as data collection material. Data analysis used to test the hypothesis is
by using multiple linear regression analysis techniques.
The results of the analysis show that the tax rate variables and tax
understanding have a positive effect on MSME sales tax compliance. Meanwhile, the
variables tax fines, income turnover, and patriotism have no effect on MSME sales tax
compliance.
Key words: tax rates, tax fines, income turnover, tax understanding, patriotism,
MSME sales tax compliance.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 MEI p 23
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 160 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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