APAKAH PENGARUH KEBIJAKAN PENGENAAN PAJAK 2% DARI OMZET AKAN MENINGKATKAN KEPATUHAN PEMBAYARAN PAJAK UKM BERDASARKAN BUKTI EMPIRIS DI WILAYAH JAKARTA ?

Stephanie, Stephanie (2013) APAKAH PENGARUH KEBIJAKAN PENGENAAN PAJAK 2% DARI OMZET AKAN MENINGKATKAN KEPATUHAN PEMBAYARAN PAJAK UKM BERDASARKAN BUKTI EMPIRIS DI WILAYAH JAKARTA ? Skripsi thesis, UNIVERSITAS TARUMANAGARA.

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Abstract

The purpose of research is to know the effect of the 2% taxation imposition policy from omzet of the tax payment compliance by UKM entrepreneurs, to know the 2% taxation imposition policy from omzet will increase tax revenue in Jakarta and to know the effect of compliance of UKM entrepreneurs to tax revenue in Jakarta. The research method used is descriptive method. The data used in this study is primary data in the form of questionnaires distributed to UKM entrepreneurs trade center. To analyze the hypotheses were tested is using simple multiple linear regression analysis. Based on the analysis of the test, the 2% taxation imposition policy from omzet has a significant influence on UKM tax payment compliance and tax revenue in Jakarta. Keywords : 2% taxation imposition policy from omzet, taxpayer compliance and tax revenue.

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 04 Jun 2021 06:00
Last Modified: 04 Jun 2021 06:00
URI: http://repository.untar.ac.id/id/eprint/30568

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