Zahra Haura Hanan, . (2023) PENGARUH NORMA SUBJEKTIF, MORAL PAJAK, DAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research is a quantitative research, where this study aims to analyze the effect of subjective norm, tax morale, and tax incentives on MSME taxpayer compliance. The population used in this study, were taxpayers who own MSMEs in Bogor Regency. For this population, the sampling technique used is purposive sampling with a sample of 113 MSME taxpayer respondents in Bogor Regency. The technique used to analyze the data is by using the SEM Partial Least Square (PLS) method. Based on the tests carried out, the results show that (1) subjective norms have a positive significant effect on taxpayer compliance, (2) tax morale have a positive significant effect on taxpayer compliance and (3) tax incentives have no effect on taxpayer compliance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2010112193] [Pembimbing: Ni Putu Eka Widiastuti] [Penguji 1: Masripah] [Penguji 2: Shinta Widyastuti] |
| Uncontrolled Keywords: | subjective norms, tax morale, tax incentives, taxpayer compliance |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Zahra Haura Hanan |
| Date Deposited: | 22 Mar 2024 04:15 |
| Last Modified: | 22 Mar 2024 04:15 |
| URI: | http://repository.upnvj.ac.id/id/eprint/27896 |
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