| NIM | C1I016013 |
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| Namamhs | FITRIANA KUSUMA WARDANI |
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| Judul Artikel | THE EFFECT OF TAX SOCIALIZATION, TAX MODERNIZATION SYSTEM, AND TAX RATE PERCEPTIONS ON COMPLIANCE OF MSME TAXPAYER |
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| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk mengetahui pengaruh sosialisasi perpajakan, modernisasi sistem perpajakan, dan persepsi tarif pajak terhadap Kepatuhan Wajib Pajak UMKM. Populasi penelitian ini adalah seluruh wajib pajak UMKM orang pribadi yang terdaftar di KPP Pratama Sleman. Metode probability sampling digunakan untuk menentukan sampel yang diperoleh dari 100 wajib pajak UMKM. Pengujian hipotesis menggunakan regresi linear berganda SPSS Statistics 25. Berdasarkan hasil penelitian dan analisis data, sosialisasi perpajakan, modernisasi sistem perpajakan, dan persepsi tarif pajak dapat mempengaruhi Kepatuhan Wajib Pajak UMKM. Hasil penelitian ini dapat berupa hasil empiris dalam konteks sosialisasi perpajakan, modernisasi sistem perpajakan, persepsi tarif pajak berdasarkan teori atribusi dan teori perilaku terencana, serta membantu pemerintah untuk meningkatkan kepatuhan wajib pajak. |
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| Abtrak (Bhs. Inggris) | This research aims to determine the effect of tax socialization, tax modernization system, and tax rate perception on MSME Taxpayer Compliance. The population of this study is all individual MSME taxpayers registered at KPP Pratama Sleman. The probability sampling method is used to determine the sample obtained from 100 MSME taxpayers. Hypothesis testing uses multiple linear regression SPSS Statistics 25. Based on the research results and data analysis, tax socialization, the tax modernization system, and the perception of tax rates can affect MSME Taxpayer Compliance. The result of this study can be empirical results in the context of the socialization of the tax, modernization of the tax system, tax rate perception based on attribution theory and planned behavior theory, as well as helping the government to increase taxpayer compliance. |
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| Kata kunci | Taxpayer Compliance, MSME, Tax Socialization, Tax Modernization System, Tax Rate Perception |
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| Pembimbing 1 | Dr. Siti Maghfiroh, S.E, M.Si, Ak, CA, CTA, ACPA |
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| Pembimbing 2 | Yudha Aryo Sudibyo, S.E. M.Sc, Ph.D, Ak., CA., ACPA |
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| Pembimbing 3 | |
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| Tahun | 2023 |
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| Jumlah Halaman | 20 |
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| Tgl. Entri | 2023-04-18 04:11:59.61175 |
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