SOSIALISASI DAN PENERAPAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI MASA PANDEMI COVID-19 (Studi Kasus Pada Klien Wajib Pajak UMKM Di Kantor Konsultan Pajak CV Ravinela Jasa Sukses)

JULIANA, ASRI (2022) SOSIALISASI DAN PENERAPAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI MASA PANDEMI COVID-19 (Studi Kasus Pada Klien Wajib Pajak UMKM Di Kantor Konsultan Pajak CV Ravinela Jasa Sukses). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini dilakukan untuk mengetahui Pengaruh Sosialisasi Insentif Pajak dan Penerapan Insentif Pajak Terhadap Kepatuhan Wajib Pajak UMKM di masa pandemi Covid-19 pada Klien Wajib Pajak Ravinela Jasa Sukses. Metode rancangan penelitian yang digunakan pada penelitian ini adalah metode analisis deskriptif dengan pendekatan kuantitatif. Penelitian ini didasarkan pada teknik pengambilan sampel secara purposive sampling. Sampel dalam penelitian ini adalah Wajib Pajak UMKM atau klien CV Ravinela Jasa Sukses yang mendapatkan fasilitas insentif PPh final PP 23 ditanggung pemerintah sebanyak 90 responden. Jenis data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data dalam penelitian ini yaitu berupa kuesioner. Penelitian ini menggunakan analisis linier berganda yang diolah menggunakan aplikasi SPSS versi 25. Hasil penelitian ini menunjukan bahwa secara parisal (1) Sosialisasi Insentif Pajak berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak UMKM di masa pandemi covid-19 pada klien Ravinela Jasa Sukses, (2) Penerapan Insentif Pajak pengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak UMKM di masa pandemi covid-19 pada klien Ravinela Jasa Sukses. This study was conducted to determine the Effect of Tax Incentive Socialization and The Application of Tax Incentives on MSME Taxpayer Compliance during the Covid-19 pandemic on Ravinela Jasa Sukses Taxpayer Clients. The research design method used in this study is a descriptive analysis method with a quantitative approach. This study is based on purposive sampling techniques. The sample in this study was MSME Taxpayers or CV Ravinela Jasa Sukses clients who received the final income tax incentive facility PP 23 borne by the government as many as 90 respondents. The type of data used in this study is primary data. The data collection technique in this study was in the form of a questionnaire. This study used multiple linear analysis processed using spss application version 25. The results of this study show that(1) Socialization of Tax Incentives has a positive and significant effect on MSME Taxpayer Compliance during the Covid-19 pandemic on Ravinela Jasa Sukses clients, (2) The application of Tax Incentives has a positive and significant influence on MSME Taxpayer Compliance during the Covid-19 pandemic on Ravinela Jasa Sukses clients.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorWASIF, SAID KHAERULNIDN0320126901said_khaerul_wasif@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: ASRI JULIANA
Date Deposited: 19 Aug 2022 02:44
Last Modified: 19 Aug 2022 02:44
URI: http://repository.stei.ac.id/id/eprint/8011

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