Pengaruh Penurunan Tarif PPh, Penerapan E-Registration, E-Filing, E-Billing Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Pada Kantor Pelayanan Pajak Pratama Krembangan Surabaya

Nabilah, Dinar Gusti (2023) Pengaruh Penurunan Tarif PPh, Penerapan E-Registration, E-Filing, E-Billing Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Pada Kantor Pelayanan Pajak Pratama Krembangan Surabaya. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to test and prove empirically the effect of reducing in the income tax rates, implementing e-registration, e-filing, e-billing, and taxation socialization on Micro, Small and medium Enterprises taxpayer compliance at KPP Krembangan Surabaya. Quantitative research is used in this type of research. The sample consists of Micro, Small and medium Enterprises taxpayer compliance at KPP Krembangan Surabaya. Sample selection was carried out by accidental sampling and the slovin formula to determine the number of samples. The analytical tool used for testing in this study is SPSS with multiple linear regression. The conclusion of this study is that the reduction in the income tax rates has a positive and insignificant effect, the application of e-registration has a positive and significant effect, the application of e-filing has a positive and significant effect, the application of e-billing has a positive and significant effect, and the socialization of taxation has a positive but insignificant effect

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorMunari, MunariNIDN6733276munari@upnjatim.ac.id
Subjects: H Social Sciences > HC Economics
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Dinar Gusti Nabilah
Date Deposited: 24 May 2023 02:58
Last Modified: 24 May 2023 02:58
URI: http://repository.upnjatim.ac.id/id/eprint/13504

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