PENGARUH PENURUNAN TARIF PPH FINAL, DIMENSI KEADILAN, KESEDERHANAAN PENGHITUNGAN, DAN TINGKAT KORUPSI PAJAK BERDASARKAN PP NO. 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK PELAKU UMKM PADA KPP PRATAMA PULOGADUNG

YUYUN ANGGRAHINI, YUYUN (2019) PENGARUH PENURUNAN TARIF PPH FINAL, DIMENSI KEADILAN, KESEDERHANAAN PENGHITUNGAN, DAN TINGKAT KORUPSI PAJAK BERDASARKAN PP NO. 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK PELAKU UMKM PADA KPP PRATAMA PULOGADUNG. Skripsi thesis, SEKOLAH TINGGI ILMU EKONOMI INDONESIA.

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Abstract

Penelitian ini bertujuan untuk menguji apakah pengaruh penurunan tarif pph final, dimensi keadilan, kesederhanaan penghitungan dan tingkat korupsi pajak berdasarkan PP No. 23 Tahun 2018 terhadap kepatuhan wajib pajak pelaku UMKM pada KPP Pratama Pulogadung. Penelitian ini menggunakan jenis penelitian data primer melalui kuesioner, yang diukur dengan menggunakan metode korelasi dengan program smartPLS 3.0. Populasi dari penelitian ini adalah para Wajib Pajak Pelaku UMKM yang terdaftar di KPP Pratama Pulogadung. Sampel yang digunakan dalam penelitian ini adalah 100 responden, dan lembar kuesioner disebar secara langsung. Kuesioner ini diuji validitas dan reliabilitas sebelum penelitian. Hasil penelitian ini menunjukkan bahwa penurunan tarif pph final, dimensi keadilan, kesederhanaan penghitungan dan tingkat korupsi pajak berdasarkan PP No. 23 Tahun 2018 memiliki pengaruh yang siginifikan terhadap kepatuhan wajib pajak pelaku UMKM pada KPP Pratama Pulogadung. The aim of this study is to examine whether the influence of the decreasing final pph, dimension of justice, simplicity of calculation, and level of tax corruption based on PP No. 23 of 2018 againts the taxplayer performers of micro small medium enterprises at KPP Pratama Pulogadung. This study uses a type of primary data research through a questionnaire, which is measured using the correlation method with the smartPLS 3.0 program. The population of this research is the Taxplayer performers of MICRO SMALL MEDIUM ENTERPRISES at KPP Pratama Pulogadung. The sample used in this study was 100 respondens, and sheet questionnaire distributed directly. The questionnaire was tested with test validity and reliability before research. The result of this study indicate that the decreasing final pph, dimension of justice, simplicity of calculation, and level of tax corruption based on PP No. 23 of 2018 has significant effect against taxplayer compliance MICRO SMALL MEDIUM ENTERPRISES at KPP Pratama Pulogadung.

Item Type: Thesis (Skripsi)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HC Economic History and Conditions
Divisions: S1 Akuntansi
Depositing User: Mr Miptahudin Almurtado
Date Deposited: 08 Sep 2020 04:16
Last Modified: 28 Feb 2021 06:44
URI: http://repository.stei.ac.id/id/eprint/733

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