Lestari, Sri (2025) PENGARUH PENGETAHUAN PAJAK, SELF ASSESSMENT, TINGKAT PENGHASILAN, DAN TARIF PAJAK TERHADAP PENGHINDARAN PAJAK PADA UMKM (Studi Kasus UMKM Kecamatan Candi Kabupaten Sidoarjo). Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
COVER.pdf Download (1MB) |
|
Text (BAB I)
BAB I.pdf Download (72kB) |
|
Text (BAB II)
BAB II.pdf Restricted to Repository staff only until 20 January 2027. Download (139kB) |
|
Text (BAB III)
BAB III.pdf Restricted to Repository staff only until 20 January 2027. Download (208kB) |
|
Text (BAB IV)
BAB IV.pdf Restricted to Repository staff only until 20 January 2027. Download (288kB) |
|
Text (BAB V)
BAB V.pdf Download (12kB) |
|
Text (Daftar Pustaka)
Daftar Pustaka.pdf Download (82kB) |
|
Text (Lampiran)
Lampiran.pdf Restricted to Repository staff only Download (320kB) |
Abstract
This research aims to examine the influence of tax knowledge, self-assessment, income level, and tax rates on tax avoidance among MSMEs (Micro, Small, and Medium Enterprises) in Candi District, Sidoarjo Regency. This study uses primary data collected through questionnaires. Data analysis in this research uses quantitative methods and multiple regression analysis. The research results show that as a person's tax knowledge increases, they tend to avoid tax avoidance. Similarly, an increase in tax rates tends to increase tax avoidance among MSMEs in Candi District, Sidoarjo Regency. However, a person's income and the self-assessment system do not affect tax avoidance. Simultaneously, tax knowledge, self-assessment, income level, and tax rates have a significant effect on tax avoidance in Candi District, Sidoarjo Regency.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Sri Lestari | ||||||||
| Date Deposited: | 20 Jan 2025 08:12 | ||||||||
| Last Modified: | 20 Jan 2025 08:12 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/34226 |
Actions (login required)
 |
View Item |