PENGARUH SOSIALISASI DAN PEMAHAMAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA MASA PANDEMI COVID-19 : Studi Pada Pemilik UMKM Di Kota Bekasi

Nazzira Rasya Fazriputri, . (2021) PENGARUH SOSIALISASI DAN PEMAHAMAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA MASA PANDEMI COVID-19 : Studi Pada Pemilik UMKM Di Kota Bekasi. 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 socialization and understanding of tax incentives on taxpayer compliance. The population used in this study, were taxpayers who own MSMEs in Bekasi City, for this population, the sampling technique used is simple random sampling with a sample of 108 MSME taxpayer respondents in Bekasi City. The technique used to analyze the data is by using the Partial Least Square (PLS) method. Based on the tests carried out, the results show that (1) socialization understanding of tax incentives have a positive significant effect on taxpayer compliance, (2) understanding of tax incentives have a positive significant effect on taxpayer compliance and (3) socialization of tax incentives have a positive significant effect on understanding of tax incentives.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1710112026] [Ketua Penguji: Dianwicaksih Arieftiara] [Penguji 1: Khoirul Aswar] [Penguji 2: Ni Putu Eka Widiastuti]
Uncontrolled Keywords: Socialization of tax incentives, Understanding of tax incentives, Taxpayer compliance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Nazzira Rasya Fazriputri
Date Deposited: 29 Dec 2021 04:33
Last Modified: 29 Dec 2021 04:33
URI: http://repository.upnvj.ac.id/id/eprint/11659

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