Skripsi

Analisis Tingkat Pemahaman Wajib Pajak Badan (UMKM)Terhadap pelaksanaan Kewajiban Pelaksanaan Kewajiban Perpajakan Di Kecamatan Ilir Timur II Palembang

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This research aims to analyze the level of understanding of corporate taxpayers (UMKM) on the implementation of tax obligation in Ilir Timur II Palembang District. The level of understanding of corporate taxpayers (UMKM) in this case is the level of understanding of existing tax regulations. The research data was obtained from the questionnaire (primary) which was distributed to the UMKM taxpayers. Samples were obtained by random sampling method with a total sample of 100 respondents. This research is based on the results of SPSS output which is seen from the significance value, the value obtained is 0,000 smaller than the standard used which is 0,000 < 0,005. Apart from the significance value, it can also be seen from the comparison of t count and t table values. Based on the output, the value of t arithmetic is 8,536 while the value of t count is 1.98447. Because the value of t count is greater than t table which is 8,536 > 1,98447, the hypothesis which states the level of understanding variables has a positive and significant effect on the implementation of tax obligations.
Keywords: Understanding Levels, Corporate Taxpayers (UMKM), Tax Obligations.

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Ketersediaan

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Judul Seri

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No. Panggil

SKR FEA 1163

Penerbit

Palembang, Sumatera Selatan : FAKULTAS EKONOMI UNIVERSITAS IBA., 2019

Deskripsi Fisik

xvii + 71 hal.; 30cm

Bahasa

Indonesia

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