PENGARUH TARIF PAJAK, MEKANISME PEMBAYARAN, SANKSI PAJAK DAN KESADARAN MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA SEMARANG (StudiEmpirispadaWajibPajak UMKM di Kota Semarang)

Haryanti, Siti Fitri (2016) PENGARUH TARIF PAJAK, MEKANISME PEMBAYARAN, SANKSI PAJAK DAN KESADARAN MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA SEMARANG (StudiEmpirispadaWajibPajak UMKM di Kota Semarang). Undergraduate thesis, Fakultas Ekonomi UNISSULA.

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Abstract

The purpose of this study was to analyze tax rates, influence mechanism tax paymens, tax sanctions and consciousness pay taxes on tax payer compliance MSMEs inSemarag. The population in this reseanch is tax payers MSMEs in the Semarang. The sampling technique was confenience sampling method which produced a sample of 62 MSMEs. The data used by kuisioner primary from of technical data. The result showed tax rates, mechanism tax paymens, tax sanctions and consciousness pay taxes influential positive MSMEs tax compliance. Advice of this research is KPP semarang can hold activity to increase the santions imposed MSMEs and activites for raising consciousness through socialization pay taxes. Keywords :tax rates, influence mechanism tax paymens, tax sanctions, consciousness pay taxes. tax payer compliance

Item Type: Thesis (Undergraduate)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi
Fakultas Ekonomi > Akuntansi
Depositing User: Pustakawan 1 UNISSULA
Date Deposited: 30 Dec 2016 04:27
Last Modified: 30 Dec 2016 04:27
URI: http://repository.unissula.ac.id/id/eprint/6384

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