Sherlina, Sherlina (2023) Pengaruh Inklusi Pajak, Sosialisasi Perpajakan dan Program Pengungkapan Sukarela (PPS) Terhadap Perilaku Patuh Wajib Pajak UMKM KPP Pratama Surabaya Gubeng. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.
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Abstract
Tax compliance is one of the challenges that hinders the large potential of state revenues in Indonesia. The government issued various policy programs to address existing problems, some of these programs were tax inclusion, tax socialization and voluntary disclosure programs. The purpose of this study was to examine the effect of tax inclusion, tax socialization and voluntary disclosure programs on MSME taxpayer compliance. The data used in this study are primary data obtained through the distribution of research instruments in the form of questionnaires using a purposive sampling technique. The population to be used in this study is MSME taxpayers at KPP Pratama Surabaya Gubeng, both individual and corporate taxpayers. The variables tested are Tax Inclusion (X1), Tax Socialization (X2), and Voluntary Disclosure Program (X3) as independent variables and MSME Taxpayer Compliance (Y) as the dependent variable. The data will be analyzed through descriptive statistical analysis, validity test, reliability test, model feasibility test, classical assumption test, multiple linear regression analysis, T test and the coefficient of determination. The results of this study accept two of the three hypotheses, namely tax inclusion has an effect on MSME taxpayer compliance and the voluntary disclosure program has an effect on MSME taxpayer compliance, while the effect of tax socialization cannot be proven in this study.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Tax Inclusion, Tax Socialization, Voluntary Disclosure Program, MSME Taxpayer Compliance | ||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | Gaudens Dillalino | ||||||||
| Date Deposited: | 22 Aug 2024 07:49 | ||||||||
| Last Modified: | 22 Aug 2024 07:49 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/1526 |
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