PENGARUH METODE PENGHITUNGAN DAN MODERNISASI SISTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM

Fadhila, Amanda Nur (2026) PENGARUH METODE PENGHITUNGAN DAN MODERNISASI SISTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

This study aims to analyze how calculation methods and tax system modernization affect MSME taxpayer compliance. This research uses a quantitative approach. The sampling technique used is probability sampling with a simple random sampling method. Based on the distributed questionnaires, 50 samples were collected. The data analysis technique used is multiple linear regression analysis. The data was processed using the Statistical Product and Service Solution (SPSS) software version 26. The results show that the Calculation Method has a positive and significant effect on MSME Taxpayer Compliance. Meanwhile, Tax System Modernization has a positive but not significant effect on MSME Taxpayer Compliance.

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