SAUSAN, BALQIS (2024) PENGARUH PENURUNAN TARIF PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM TAHUN 2023 (Studi Kasus Pada UMKM Kecamatan Alam Barajo Kota Jambi). S1 thesis, UNIVERSITAS JAMBI.
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Abstract
This research analyzes the influence of reducing tax rates and taxpayer awareness on MSME taxpayer compliance in 2023. MSMEs are businesses that play a major role in the Indonesian economy. With the rapid development of MSMEs, the government issued regulations regarding MSME tax rates. However, MSME players feel that the tax rate is still too high so only a few MSMEs are aware and obedient in carrying out their tax obligations. Alam Barajo District is one of the districts with a fairly high number of MSMEs but only a few are compliant in paying taxes. This research uses quantitative methods. Primary data in this research comes from UMKM taxpayers in Alam Barajo District registered with KPP Pratama Jambi Telanaipura with a sample of 100 respondents. The data collection technique uses a questionnaire. This research uses attribution theory, research instrument testing, classical assumption testing, and multiple linear regression analysis techniques. The results of this research concluded that reducing tax rates had a significant effect on MSME taxpayer compliance. Taxpayer awareness has a significant effect on MSME taxpayer compliance. Reducing tax rates and taxpayer awareness have a significant effect on MSME taxpayer compliance. This shows that a reduction in tax rates and good taxpayer awareness can increase taxpayer compliance in carrying out their tax obligations. Keywords: Tax Rate Reduction, Taxpayer Awareness, SME Taxpayer Compliance
Type: | Thesis (S1) |
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Uncontrolled Keywords: | Tax Rate Reduction, Taxpayer Awareness, SME Taxpayer Compliance |
Subjects: | L Education > L Education (General) |
Divisions: | Fakultas Ekonomi dan Bisnis > SI Akuntansi |
Depositing User: | SAUSAN |
Date Deposited: | 07 Feb 2024 02:32 |
Last Modified: | 07 Feb 2024 02:32 |
URI: | https://repository.unja.ac.id/id/eprint/61223 |
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