Mohammad Bagir Rizki Utama, . (2023) PENGARUH PENGENAAN TARIF PPN, PENGENAAN PPNBM DAN TARIF PROGRESIF PKB TERHADAP KEPATUHAN WAJIB PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Success in taxation requires taxpayers to play an active role in fulfilling their tax obligations. This study aims to determine whether there is an effect of the imposition of ppn rates, the imposition of PPnBM and progressive pkb rates on taxpayer compliance. This study uses a quantitative method with a sample of taxpayers who have more than one car. The sampling technique used probability sampling with a total sample of 112 respondents. The data was processed and tested using the SEMPLS method with the Smartpls 4 application. The results of this study indicate that the imposition of ppn rates has no effect on taxpayer compliance. Meanwhile, the imposition of PPnBM and progressive pkb rates have a significant positive effect on taxpayer compliance. Keywords: taxpayer compliance, imposition of ppn rates, imposition of PPnBM, progressive pkb rates and car
Item Type: | Thesis (Skripsi) |
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Additional Information: | [No Panggil: 1910112154] [Pembimbing: Ekawati Jati Wibawaningsih] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Masripah] |
Uncontrolled Keywords: | taxpayer compliance, imposition of ppn rates, imposition of PPnBM, progressive pkb rates and car |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
Depositing User: | Mohammad Bagir Rizki Utama |
Date Deposited: | 17 Jan 2024 06:45 |
Last Modified: | 21 Mar 2024 04:55 |
URI: | http://repository.upnvj.ac.id/id/eprint/27613 |
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