SKRIPSI AKS

Faktor-faktor yang Mempengaruhi Ketidakpatuhan Wajib Pajak UMKM di Surakarta

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ABSTRACT

This study aims to determine the variables of opportunity for non-
compliance, costs of compliance, perceptions, and tax information on non-
compliance by MSME taxpayers. In this study, the MSME taxpayer objects in the

Surakarta area are used. This study analyzes the non-compliance factors of MSME
taxpayers in Surakarta.
This study uses a quantitative approach. The type of data used is primary
data obtained from the results of the questionnaire. The population in this study
amounted to 17,965 SMEs. The number of samples used is calculated using the
solvin formula of 100 taxpayers, and the sampling method uses purposive sampling.
Data were analyzed using multiple regression analysis operated through SPSS 23
at a significance level of 5%.
The results showed that the variables of opportunity for non-compliance
and tax information have an effect on taxpayer non-compliance. Meanwhile, the
variable cost of compliance and perceptions has no effect on the non-compliance
of MSME taxpayers in Surakarta.
Keywords: non-compliance opportunities, compliance costs, perceptions,
tax information, taxpayer non-compliance

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 PUS f 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 101 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Puspita Indah Cahyani

Versi lain/terkait

Lampiran Berkas

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