Candra, Grace Valensya (2023) PENGARUH TARIF PAJAK DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas.
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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.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Tax Rate ; Tax Understanding ; Taxpayer Compliance |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Theses - S1 > Accounting Study Program |
| Depositing User: | Users 2447 not found. |
| Date Deposited: | 09 Mar 2023 11:59 |
| Last Modified: | 27 Mar 2023 11:11 |
| URI: | https://eprints.ukmc.ac.id/id/eprint/9789 |
