Ritonga, Nathanael Hizkia (2023) Pengaruh Penerapan Tarif PP No. 23 Tahun 2018, UU HPP dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM dimoderasi Kondisi Keuangan. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research is aimed to test and analyze the impact of the implementating of PP No.23 of 2018, UU HPP, and the understanding of taxation on UMKM tax compliance moderated by financial conditions. The population in this research were 3.472 UMKM in Rungkut, Gunung Anyar, and Tenggilis Mejoyo Subdistricts who reported their annual tax returns and 100 UMKM were sampled. Data was collected using a questionnaire and data processing using WarpPLS 7.0. The results of the study show that UMKM taxpayer compliance is significantly and positively influenced by UU HPP and understanding of taxation while the PP No.23 of 2018 is not. Financial conditions can moderate the influence of the UU HPP on taxpayer compliance while the influence of PP No. 23 of 2018 or understanding of taxation on UMKM taxpayer compliance is not.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Nathanael Nael Ritonga | ||||||||
| Date Deposited: | 03 May 2023 06:56 | ||||||||
| Last Modified: | 03 May 2023 06:56 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/13179 |
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