KEPATUHAN WAJIB PAJAK UMKM BATIK KABUPATEN BANTUL

Sigit Adhi Pratomo and Rizky Windar Amelia and Syska Lady Sulistyowati (2023) KEPATUHAN WAJIB PAJAK UMKM BATIK KABUPATEN BANTUL. Widya Dharma Journal of Business-WIJOB, 2 (2). pp. 103-113. ISSN 2829-3436

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Abstract

SME are businesses that can still run in the midst of a crisis. The classic problem that often arises is the low level of tax payment by SME. So with PP No. 23 of 2018 which took effect on July 1, 2018 where the government reduced the final tax rate for SME from 1% to 0.5%, it is hoped that it will be able to increase taxpayer awareness to comply with paying taxes. In this study, the factors taken are Taxation Socialization, Fiscal Services, and Implementation of the Self Assessment System. This research was conducted on batik SME taxpayers in Bantul Regency, the purpose of this study was to determine how much influence the level of Tax Socialization, Fiscal Services, and Implementation of the Self Assessment System on taxpayer compliance. The population is SME batik taxpayers in Bantul Regency. The results of the study are 1) that the results of the F test simultaneously the variables of taxation socialization, Fiscal Services and Implementation of the Self Assessment System have a positive effect on taxpayer compliance. 2) The results of the t test partially the three variables of tax socialization, Fiscal Services and Implementation of the Self Assessment System have a positive effect on taxpayer compliance. Keywords: SME, Tax Compliance, SME Tax.

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi > Manajemen
Depositing User:	Unwidha Perpustakaan Unwidha
Date Deposited:	21 Aug 2024 07:08
Last Modified:	21 Aug 2024 07:08
URI:	http://repository.unwidha.com:880/id/eprint/3874

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