PENGARUH SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG PADA PENERAPAN PP NO. 23 TAHUN 2018

Nungcik, Kervin Febriansyah (2019) PENGARUH SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG PADA PENERAPAN PP NO. 23 TAHUN 2018. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of taxation socialization and tax sanctions on taxpayer compliance with UMKM in Palembang in the application of PP No. 23 of 2018. The population in this study was the UMKM taxpayer in the city of Palembang which was recorded as a taxpayer of the Palembang Cooperative and Small and Medium Enterprises Office. Samples were determined using the Slovin method with a total sample of 100 UMKM taxpayers in Palembang city which were recorded as taxpayers of the Palembang Cooperative and Small and Medium Business Service. The data collection method used is by distributing questionnaires. The data analysis technique used is reliability and validity test, classic assumption test, multiple linear regression analysis, T test, F test, and coefficient of determination test (R2) with SPSS Statistics 25 program. The results showed that tax socialization did not significantly influence variable taxpayer compliance, tax sanctions significantly positive effect on taxpayer compliance. Keywords: Tax Socialization, Tax Sanctions, Tax Compliance.

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