SKRIPSI AKS
Pengaruh Religiusitas, Etika Uang, Sosialisasi Perpajakan, Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Di Surakarta)
ABSTRACT
This research aims to determine the influence of religiosity, money ethics, tax
socialization, modernization of the tax administration system on MSME taxpayer
compliance in Surakarta.
This research is quantitative research. The data source in this research uses
primary data. This research uses a questionnaire as data collection material, which
is analyzed with the help of SPSS 23 software. The population in this research is
MSME actors who are registered with the Surakarta Cooperatives and Micro,
Small and Medium Enterprises Service and had a NPWP. The sampling technique
used purposive sampling technique, with a research sample of 100 respondents.
The data analysis technique in this research uses multiple linear regression
analysis.
The research results show that religiosity, tax socialization and
modernization of the tax administration system have a positive and significant effect
on taxpayer compliance, while money ethics has no effect on taxpayer compliance.
Keywords : Religiosity, Money Ethics, Tax Socialization, Modernization of the Tax
Administration System, Taxpayer Compliance
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