| dc.contributor.author | NURVITA, MUTIA | |
| dc.date.accessioned | 2016-11-15T03:33:05Z | |
| dc.date.available | 2016-11-15T03:33:05Z | |
| dc.date.issued | 2016-10 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/6378 | |
| dc.description | This 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.abstract | This 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.iso | other | en_US |
| dc.publisher | FAKULTAS EKONOMI UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | KNOWLEDGE AND UNDERSTANDING | en_US |
| dc.subject | SOCIALIZATION OF TAXATION | en_US |
| dc.subject | FINANCIAL CONDITION | en_US |
| dc.subject | TAX SANCTION FIRMNESS | en_US |
| dc.subject | TAX COMPLIANCE | en_US |
| dc.subject | SMALL AND MEDIUM ENTERPRISES | en_US |
| dc.subject | GOVERNMENT REGULATION NO.46 YEAR 2013 | en_US |
| dc.title | PENGARUH 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.type | Thesis | en_US |
