PENGARUH KEADILAN PERPAJAKAN DAN MODERNISASI SISTEM PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM

Wulandari, Yosephin Suci (2020) PENGARUH KEADILAN PERPAJAKAN DAN MODERNISASI SISTEM PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

The Indonesian government is enthusiastic in carrying out infrastructure development in various regions in Indonesia. One source of funding comes from taxes. The biggest tax contributors in 2018 come from Micro, Small and Medium Enterprises. MSMEs will comply if they feel justice in the easy tax system tax payments. The purpose of this study is to examine the effect of tax justice and the modernization of the tax system on the level of compliance of MSME taxpayers in Tanggamus Regency, Lampung Province. The sample used was 99 samples from 7990 MSMEs in Tanggamus Regency. The method used in Convinience Sampling and using multiple regression analysis techniques. The results showed that tax justice had no effect and modernization had a positive effect on taxpayer compliance. Keywords: tax justice and tax system modernization.

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