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dc.contributor.authorNURVITA, MUTIA
dc.date.accessioned2016-11-15T03:33:05Z
dc.date.available2016-11-15T03:33:05Z
dc.date.issued2016-10
dc.identifier.urihttp://repository.umy.ac.id/handle/123456789/6378
dc.descriptionThis study aimed to analyze the effect perceptions of tax knowledge and understanding, socialization of taxation, financial condition, and tax sanction firmness on taxpayer compliance under government regulation no. 46 year 2013 in Cirebon. The population used in this study was taxpayer of SMEs are registered in the Tax Office Pratama Cirebon, while the samples used in the study are 73 respondents with non probality method with technique aims (purposive sampling), the respondents criteria are taxpayer as SMEs sector with a turnover of not more than Rp. 4.8 billion,- in tax year. Testing the hypothesis in this study is done by using the SPPS by means of multiple linear regression analysis. Based on the analysis that has been done shows that the knowledge and understanding, and tax sanction firmness variable had not effect to tax compliance, while socialization of taxation variable and financial condition variable results showed that the socialization of taxation and financial condition has a positive influence on tax compliace.en_US
dc.description.abstractThis study aimed to analyze the effect perceptions of tax knowledge and understanding, socialization of taxation, financial condition, and tax sanction firmness on taxpayer compliance under government regulation no. 46 year 2013 in Cirebon. The population used in this study was taxpayer of SMEs are registered in the Tax Office Pratama Cirebon, while the samples used in the study are 73 respondents with non probality method with technique aims (purposive sampling), the respondents criteria are taxpayer as SMEs sector with a turnover of not more than Rp. 4.8 billion,- in tax year. Testing the hypothesis in this study is done by using the SPPS by means of multiple linear regression analysis. Based on the analysis that has been done shows that the knowledge and understanding, and tax sanction firmness variable had not effect to tax compliance, while socialization of taxation variable and financial condition variable results showed that the socialization of taxation and financial condition has a positive influence on tax compliace.en_US
dc.language.isootheren_US
dc.publisherFAKULTAS EKONOMI UNIVERSITAS MUHAMMADIYAH YOGYAKARTAen_US
dc.subjectKNOWLEDGE AND UNDERSTANDINGen_US
dc.subjectSOCIALIZATION OF TAXATIONen_US
dc.subjectFINANCIAL CONDITIONen_US
dc.subjectTAX SANCTION FIRMNESSen_US
dc.subjectTAX COMPLIANCEen_US
dc.subjectSMALL AND MEDIUM ENTERPRISESen_US
dc.subjectGOVERNMENT REGULATION NO.46 YEAR 2013en_US
dc.titlePENGARUH PERSEPSI PENGETAHUAN DAN PEMAHAMAN, SOSIALISASI PERPAJAKAN, KONDISI KEUANGAN, DAN KETEGASAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BERDASARKAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013. (STUDI KASUS ATAS WAJIB PAJAK PEMILIK UKM PADA KPP PRATAMA CIREBON)en_US
dc.typeThesisen_US


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