Butarbutar, Ervina S (2014) ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KESADARAN KEWAJIBAN PERPAJAKAN PADA SEKTOR USAHA KECIL DAN MENENGAH (UKM) DI KOTA MEDAN. Undergraduate thesis, UNIMED.
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Abstract
Permasalahan yang dibahas dalam penelitian ini yaitu apakah Pengetahuan Wajib Pajak Tentang Pajak, Pemahaman Self Assessment System, Tingkat Penghasilan Wajib Pajak, Kemudahan dalam Melakukan Sistem Pembayaran Perpajakan, Manfaat yang Dirasakan oleh Wajib Pajak, Tingkat Kepercayaan Wajib Pajak pada Sistem Pemerintah dan Hukum terhadap Kesadaran Kewajiban Perpajakan pada Sektor Usaha Kecil dan Menengah (UKM) di Kota Medan.Penelitian bertujuan untuk mengetahui pengaruh Pengetahuan Wajib Pajak Tentang Pajak, Pemahaman Self Assessment System, Tingkat Penghasilan Wajib Pajak, Kemudahan dalam Melakukan Sistem Pembayaran Perpajakan, Manfaat yang Dirasakan oleh Wajib Pajak, Tingkat Kepercayaan Wajib Pajak pada Sistem Pemerintah dan Hukum terhadap Kesadaran Kewajiban Perpajakan pada Sektor Usaha Kecil dan Menengah (UKM) di Kota Medan.Populasi dalam penelitian ini adalah usaha kecil dan menengah di Kecamatan Medan Denai dengan jumlah sampel sebanyak 30 responden yang merupakan pemilik usaha kecil dan menengah yang bergerak di bidang industri fashion. Metode yang digunakan dalam penentuan sampel adalah purposive sampling dengan teknik analisis regresi berganda dengan bantuan SPSS 20.0.Kesimpulan dalam penelitian ini adalah Pengetahuan Wajib Pajak Tentang Pajak, Pemahaman Self Assessment System, Kemudahan dalam Melakukan Sistem Pembayaran Perpajakan, Manfaat yang Dirasakan oleh Wajib Pajak, Tingkat Kepercayaan Wajib Pajak pada Sistem Pemerintah dan Hukum tidak berpengaruh terhadap Kesadaran Kewajiban Perpajakan, sedangkan Tingkat Penghasilan Wajib Pajak berpengaruh dan signifikan terhadap Kesadaran Kewajiban Perpajakan pada Sektor Usaha Kecil dan Menengah
Item Type: | Thesis (Undergraduate) | ||||||
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Call Number: | 657.46 But a | ||||||
Keywords: | Pengetahuan pajak, Self assessment system; Manfaat wajib pajak; Tingkat penghasilan wajib pajak; Kepercayaan wajib pajak. | ||||||
Subjects: | H Social Sciences > HB Economic Theory. Demography H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing |
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Divisions: | Fakultas Ekonomi > Akuntansi | ||||||
Depositing User: | Mrs Farida Hanum | ||||||
Date Deposited: | 21 Aug 2016 08:21 | ||||||
URI: | http://digilib.unimed.ac.id/id/eprint/13914 |
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