Pengaruh Penerapan Insentif Pajak, Tax Literacy dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM

Bilqis, Ghahara Diandra (2022) Pengaruh Penerapan Insentif Pajak, Tax Literacy dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM. Sarjana (S1) thesis, UNIVERSITAS ISLAM "45" BEKASI.

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PENDAHULUAN.pdf

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BAB I.pdf

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Abstract

ABSTRAK Tujuan diadakannya penelitian ini untuk mengetahui pengaruh dari Insentif Pajak, Tax Literacy dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di wilayah Kota Bekasi. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 118 responden. Sampel pada penelitian ini menggunakan Teknik accidental sampling yang dilakukan dengan menggunakan kuesioner yang dibagikan kepada responden melalui googleform. Hasil penelitian menemukan bahwa tax literacy berpengaruh positif terhadap kepatuhan wajib pajak umkm sedangkan insentif pajak dan sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak umkm. Kata kunci: insentif pajak, tax literacy, sanksi perpajakan, kepatuhan wajib pajak umkm ABSTRACT This purposeof this research is to determine the effect of Tax Incentives, Tax Literacy and Tax Sanctions on MSME Taxpayer Compliance in the Bekasi City area. The number of samples used in this study were 118 respondents. The sample in this study used an accidental sampling technique which was carried out using a questionnaire distributed to respondents via google form. The results of the study found that tax literacy had a positive effect on MSME taxpayer compliance, while tax incentives and tax sanctions had no effect on MSME taxpayer compliance. Keywords: tax incentives, tax literacy, tax sanctions, MSME taxpayer compliance

Item Type: Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:
ContributionContributors / Dosen PembimbingNIDN
UNSPECIFIEDRisa, Nurma0424098302
Keywords / Kata Kunci: tax incentives, tax literacy, tax sanctions, MSME taxpayer compliance
Subjects: Perpajakan
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Ms. Ghahara Diandra Bilqis
Date Deposited: 13 Sep 2022 06:13
Last Modified: 13 Sep 2022 06:13
URI: http://repository.unismabekasi.ac.id/id/eprint/1136

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