ANALISIS PENGARUH PAJAK UMKM DALAM DIMENSI KEADILAN TERHADAP KEPATUHAN WAJIB PAJAK (

Setyaningsih, Betti (2016) ANALISIS PENGARUH PAJAK UMKM DALAM DIMENSI KEADILAN TERHADAP KEPATUHAN WAJIB PAJAK (. Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

The aim of this study is to examine the effects of compliance level and tax cost distribution, exchange with governance, self interest, special law, and tax rate structure on UMKM taxpayer compliance in Surakarta, either partially or simultaneously. The populations of this study are all of MSMEs in Surakarta. Total of populations are 43.700. The sample of this study are 100 respondens that selected by purposive sampling. This study used multiple regression as the method of analysis. The results of this study are: 1) The compliance level and tax cost distribution significantly positive affect on the taxpayer compliance, 2) The exchange with governance significantly positive affect on the taxpayer compliance. 3) The self interest not significantly affect on the taxpayer compliance. 4) The special law not significantly affect on the the taxpayer compliance. 5) The tax rate structure significantly positive affect on the taxpayer compliance. Keywords : Tax Fairness Dimention, Taxpayer Compliance

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Tax Fairness Dimention, Taxpayer Compliance
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: Tifany Nur Arfiana
Date Deposited: 10 Oct 2019 08:25
Last Modified: 10 Oct 2019 08:25
URI: http://repository.setiabudi.ac.id/id/eprint/1883

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