CD-ROM

Pengaruh Pemahaman dan Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak (Studi di UMKM Kota Malang) (CD + Cetak)

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This study aims to analyze the effect of understanding and awareness of taxation on tax compliance. The number of samples used in this study amounted to 50 MSME correspondents in Malang. Correspondents are divided into 2 types, namely trade businesses with 36 correspondents and businesses in services totaling 14 correspondents. The testing phase uses a questionnaire which amounts to 10 statements per variable. And scoring each answer given using a Likert scale of 1 to 5. Then testing is done using kolmogorov-smirov to check whether the data is normal and research can be done. Then test the data using multiple linear regression and processed using the SPSS application at a significance level of 5% or 0.05. The analysis identified that understanding taxation had no significant effect or gave negative results on compliance. While the awareness variable has a significant effect or gives a positive result on taxpayer compliance.

Keywords : Tax, MSME, awareness, understanding, and obedience

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

061 AKT2020 ARD p

Penerbit

Malang : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UNMER Malang., 2020

Deskripsi Fisik

PDF, 2.853 KB

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

061 AKT 2020

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

TAX
Obedience
MSME
AWARENESS
UNDERSTANDING

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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