Pengaruh Sosialisasi, dan Pengetahuan Perda Nomor 2 Tahun 2018 Tentang Pajak Restoran Terhadap Kemauan Membayar Pajak Wajib Pajak UMKM Pempek Di Kota Palembang

Suwandi, Robbi (2020) Pengaruh Sosialisasi, dan Pengetahuan Perda Nomor 2 Tahun 2018 Tentang Pajak Restoran Terhadap Kemauan Membayar Pajak Wajib Pajak UMKM Pempek Di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine whether the socialization and knowledge of Law No. 2 of 2018 affect the willingness to pay Pempek MSME taxes in Palembang. The population in this study were all Pempek MSME registered in the Office of Cooperatives and Small and Medium Enterprises in Palembang. Samples are determined using the saturation sampling method. The sample of this research was 64 respondents. Hypothesis testing uses the method of multiple regression analysis with the help of SPSS program ver. 23.0. The results of this test indicate that the first hypothesis (H1) which states that the socialization of Regional Regulation Number 2 of 2018 affects the willingness of business people to pay taxes is accepted. The second hypothesis (H2) which states that the knowledge of Regional Regulation Number 2 of 2018 does not affect the willingness of pempek businesses, is rejected.

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