Pengaruh Persepsi Korupsi Pajak dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak UMKM

Mountana, Fernando (2021) Pengaruh Persepsi Korupsi Pajak dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak UMKM. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to examine and determine the effect of perceptions of tax corruption and the quality of tax service services on MSME taxpayer compliance in Palembang. The data used is primary data. The population in this study were all SMEs in the city of Palembang. The sampling technique used purposive sampling method and the sample calculation using the Slovin formula so that 100 samples were obtained. Hypothesis testing is done by multiple regression analysis. The results of this study indicate that the perception of tax corruption does not affect the compliance of MSME taxpayers and the quality of tax service services has a positive effect on MSME taxpayer compliance. Keywords: Perception of tax corruption, quality of tax service, taxpayer compliance, MSME taxpayer compliance.

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