Larassati, Ananda Putri (2019) Pengaruh Kondisi Keuangan, Jenis, dan Ukuran Pada Kepatuhan Wajib Pajak UMKM di Binataro dengan Penurunan Tarif Pajak sebagai Variable Moderating. Undergraduate thesis, Universitas Pembangunan Jaya.
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Abstract
Implications Impact of Financial, Type, and Size Conditions in the Mandatory Compliance Tax Compliance in Bintaro with Decreased Tax Rate as a Moderating Variable Ananda Putri Larassati 1), Agustine Dwianika 2), David Pangaribuan 2) 1) Student of Accounting Departement, Pembangunan Jaya University 2) Lecturer of Accounting Departement, Pembangunan Jaya University This study aims to be able to determine the effect of financial conditions, types, and size on tax compliance of UMKM in Bintaro with a reduction in tax rates as a moderating variable. The population of this study was UMKM respondents in the Bintaro area. Data collection is done by giving questionnaires to respondents. The number of samples chosen using purposive sampling amounted to 70 respondents. Hypothesis testing is done using multiple linear regression methods. The results showed that partially the financial condition and size did not affect taxpayer compliance. While the type affects taxpayer compliance. Simultaneously, the financial condition, type, and size of the UMKM taxpayer compliance in Bintaro with a decrease in tax rates as an influential moderating variable. Keywords: Financial Condition, Type, Size, Taxpayer Compliance, and Reduction in UMKM Tax Rates. Libraries : 47 Publication Years : 1995-2018
| Item Type: | Karya Tulis Ilmiah (KTI) (Undergraduate) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Humaniora dan Bisnis > Prodi Akuntansi |
| Depositing User: | Admin Repository |
| Date Deposited: | 10 Mar 2020 04:44 |
| Last Modified: | 10 Mar 2020 04:44 |
| URI: | http://eprints.upj.ac.id/id/eprint/29 |
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