PENGARUH PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018, SELF ASSESMENT SYSTEM, DAN OMZET PENGHASILAN TERHADAP KEPATUHAN WAJIB PAJAK (UMKM) DI KOTA TEGAL

Mustikasari, tri PENGARUH PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018, SELF ASSESMENT SYSTEM, DAN OMZET PENGHASILAN TERHADAP KEPATUHAN WAJIB PAJAK (UMKM) DI KOTA TEGAL. PENGARUH PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018, SELF ASSESMENT SYSTEM, DAN OMZET PENGHASILAN TERHADAP KEPATUHAN WAJIB PAJAK (UMKM) DI KOTA TEGAL.

Text SKRIPSI-TRI MUSTIKA SARI-4316500188.pdf Restricted to Repository staff only Download (3MB)

Abstract

ABSTRACT This study aims to determine the effect of government regulation number 23 of 2018, self assessment system and income turnover on MSME taxpayer compliance in Tegal City. The type of data used is primary data using the Slovin formula obtained a sample of 100 people. The data collection method uses a questionnaire while the data analysis method used is multiple linear regression analysis using SPSS version 22. The results of this study indicate that government regulation number 23 of 2018 does not affect the compliance of MSME taxpayers with a significant value of 0.303, the Self Assessment System does not affect the compliance of MSME taxpayers with a significant value of 0.722, and income turnover affects the compliance of MSME taxpayers with a significant value .001. The results of the coefficient of determination obtained R2 of 0.216 or 21.6%. It can be interpreted that 21.6% of UMKM taxpayer compliance is influenced by Government Regulation number 23 of 2018, Self Assessment system and earnings turnover, while the remaining 78.4% is influenced by other factors outside this study. Keywords: PP No 23 2018, Self Assessment System, Earnings Turnover, Taxpayer Compliance

Actions (login required)

View Item