PENGARUH MORAL PAJAK, PENGETAHUAN PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KPP PRATAMA PONDOK AREN

Ana Tasya Putri Amanda, . (2023) PENGARUH MORAL PAJAK, PENGETAHUAN PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KPP PRATAMA PONDOK AREN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research aims to determine whether there is an influence of tax morale, tax knowledge and tax service on MSME taxpayer compliance at KPP Pratama Pondok Aren. This research uses quantitative methods with a sample of MSME taxpayers registered at KPP Pratama Pondok Aren. The sampling technique uses probability sampling with a sample size of 100 respondents. The data was processed and tested using the SEM-PLS method with the SmartPLS 3.0 application. The results of this research show that tax morale and tax knowledge have a positive and significant effect on MSME taxpayer compliance, while tax authorities' services have no effect on MSME taxpayer compliance.

Item Type: Thesis (Skripsi)
Additional Information: [N0.Panggil: 2010112165] [Pembimbing: Masripah] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Shinta Widyastuti]
Uncontrolled Keywords: taxpayer compliance, tax morale, tax knowledge, fiscus services.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Ana tasya putri amanda
Date Deposited: 05 Apr 2024 01:48
Last Modified: 05 Apr 2024 01:48
URI: http://repository.upnvj.ac.id/id/eprint/27665

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