PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, DAN PENGETAHUAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PELAKU UMKM DALAM MEMBAYAR PAJAK

Wulandari, Rizky (2019) PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, DAN PENGETAHUAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PELAKU UMKM DALAM MEMBAYAR PAJAK. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether the variable taxpayer awareness, quality of tax services, and knowledge of tax regulations have an influence on tax compliance of SMEs in paying taxes. The theory used in this study is the Theory of planned behavior. The population in this study were all MSMEs in the city of Palembang. The selection of samples used the convenience sampling method with a total sample of 100 samples. The data analysis technique used is multiple linear regression analysis with the help of SPSS version 20. The results of the research obtained indicate that the variable awareness of taxpayers and knowledge of tax regulations affect taxpayer compliance. While the variable quality of tax authorities does not affect taxpayer compliance. Keywords: Taxpayer Awareness, Fiscal Service Quality, Knowledge of Tax Regulations, Taxpayer Compliance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Taxpayer Awareness ; Fiscal Service Quality ; Knowledge of Tax Regulations ; Taxpayer Compliance
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Chatarine Desi Kurniawati
Date Deposited: 13 Jun 2022 09:34
Last Modified: 13 Jun 2022 09:34
URI: http://eprints.ukmc.ac.id/id/eprint/8060

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