PENGARUH PENGETAHUAN WAJIB PAJAK ATAS PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013, IMPLEMENTASI SELF ASSESSMENT SYSTEM, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI PUSAT GROSIR SENEN JAYA

YOLANDA, LIVIA (2019) PENGARUH PENGETAHUAN WAJIB PAJAK ATAS PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013, IMPLEMENTASI SELF ASSESSMENT SYSTEM, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI PUSAT GROSIR SENEN JAYA. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

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Abstract

This research aimed to examine the effects of taxpayers knowledge to Tax Rules in Government Regulation No. 46 Year 2013, the implementation of Self Assessment System, and Tax Penalties of tax compliance among micro, small, and medium enterprises (SMEs) at Pusat Grosir Senen Jaya. This research is a descriptive research and gathered data by distributing questionnaires up to 110 respondents. All data gathered then processed using IBM software SPSS Statistic 23.00 version. The result of this research indicates that all independent variables has a positive effect simultaneously, and all independent variables except for tax penalties have a positive effect partially. Key word : Taxpayers knowledge to tax rules in government regulation No. 46 year 2013, implementation of self assessment system, tax penalties, and tax compliance among SMEs

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 05 Jan 2022 08:18
Last Modified: 05 Jan 2022 08:18
URI: http://repository.untar.ac.id/id/eprint/33416

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