Pengaruh Penurunan Tarif Pajak Penghasilan Final Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kota Bandung

Thenia Alvionita, Aldhevia(1651086) (2020) Pengaruh Penurunan Tarif Pajak Penghasilan Final Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kota Bandung. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Penelitian ini bertujuan untuk menentukan bukti empiris tentang pengaruh penurunan tarif pajak penghasilan final dan sanksi pajak terhadap kepatuhan wajib pajak UMKM di Kota Bandung. Penelitian ini merupakan penelitian asosiatif dengan hubungan kausal. Populasi dari penelitian ini adalah UMKM. Sampel diambil menggunakan teknik accidental sampling. Teknik analisis yang digunakan yaitu statistik deskriptif dan regresi linear berganda. Hasil penelitian yang dilakukan menunjukan bahwa secara parsial penurunan tarif pajak penghasilan final berpengaruh terhadap kepatuhan wajib pajak UMKM di Kota Bandung tetapi sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak UMKM di Kota Bandung.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Penurunan Tarif Pajak, Sanksi Pajak, Kepatuhan Wajib Pajak, UMKM
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 19 Jan 2022 01:35
Last Modified: 19 Jan 2022 01:35
URI: http://repository.maranatha.edu/id/eprint/29297

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