Penelitian ini bertujuan untuk menguji pengaruh kesadaran wajib pajak, ketegasan sanksi pajak, dan tax amnesty terhadap kepatuhan wajib pajak UMKM di KPP Pratama Malang Utara. Penelitian ini fokus pada wajib pajak orang pribadi UMKM yang terdaftar di KPP Pratama Malang Utara. Jenis data yang digunaan dalam penelitian ini adalah data primer yang di peroleh dari penyebaran kuesioner kepada 40 res…
This study aimed to get empirical evidence about the effect of firm size, leverage, profitability, fixed asset intensity, and the intensity of supplies on the effective tax rate. Independent variables used in this study is the size of the company, leverage, profitability, fixed asset intensity, and the intensity of the inventory with the dependent variable is the effective tax rate. The popula…
In the context of the implementation of regional autonomy and fiscal decentralization, local governments are given the flexibility to manage and utilize local revenue sources in accordance with the potential of the region, to implement and carry out regional autonomy in a broad, tangible and responsible manner, requires the authority and ability of the region to explore resources. own financial…
Economic growth is a measure of how much a country's ability to produce goods or services increases, it can be seen in the Gross Regional Domestic Product (GRDP) data. The steps taken by the regional government are by increasing regional tax revenue and in terms of managing balance funds which are then distributed to local governments with the aim of overcoming financial disparities between reg…
Tax Amnesty is elimination of taxes that should be owed, it is not subject to tax administration and criminal sanctions at the field of taxation, by disclosing assets and paying ransoms as stipulated in the law. Taxpayers who are implementation tax amnesty program has tax obligations, namely the obligation to report LPHT in accordance with the certificate of tax amnesty periodically. The govern…