PENGARUH TARIF PAJAK DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG

Candra, Grace Valensya (2023) PENGARUH TARIF PAJAK DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas.

	Text (Cover) EA-2023-1921022-Cover.pdf Download (592kB)
	Text (Abstract) EA-2023-1921022-Abstract.pdf Restricted to Registered users only Download (64kB) | Request a copy
	Text (Tableofcontent) EA-2023-1921022-Tableofcontent.pdf Restricted to Registered users only Download (99kB) | Request a copy
	Text (Chapter 1) EA-2023-1921022-Chapter 1.pdf Restricted to Registered users only Download (156kB) | Request a copy
	Text (Chapter 2) EA-2023-1921022-Chapter 2.pdf Restricted to Registered users only Download (198kB) | Request a copy
	Text (Chapter 3) EA-2023-1921022-Chapter 3.pdf Restricted to Registered users only Download (247kB) | Request a copy
	Text (Chapter 4) EA-2023-1921022-Chapter 4.pdf Restricted to Registered users only Download (292kB) | Request a copy
	Text (Conclusion) EA-2023-1921022-Conclusion.pdf Restricted to Registered users only Download (65kB) | Request a copy
	Text (Reference) EA-2023-1921022-Reference.pdf Restricted to Registered users only Download (167kB) | Request a copy
	Text (Attachment) EA-2023-1921022-Attachment.pdf Restricted to Registered users only Download (1MB) | Request a copy
	Text (Complete) EA-2023-1921022-complete.pdf Restricted to Repository staff only Download (2MB) | Request a copy
	Text (Summary_id) EA-2023-1921022-summary_id.pdf Restricted to Registered users only Download (192kB) | Request a copy

Abstract

ABSTRACT This study aims to determine the effect of tax rates and tax understanding on the compliance of Micro, Small and Medium Enterprises (MSME) taxpayers in the city of Palembang. The data used is primary data. The population in this study is MSME owners in the city of Palembang with an annual income of less than Rp. 500,000,000. The sampling technique used was the purposive sampling method and 124 samples were obtained. Hypothesis testing is performed by multiple regression analysis. The results of this study show that tax rates and tax understanding have an influence on the compliance of MSME taxpayers in the city of Palembang. Keywords : Tax Rate, Tax Understanding, Taxpayer Compliance.

Actions (login required)

View Item