Pengaruh Kepatuhan Wajib Pajak UMKM Berdasarkan PP Nomor 23 Tahun 2018 Terhadap Penerimaan Pajak Di KPP Pratama Bojonagara

  • Cindy Amanda Politeknik Negeri Bandung
  • Yeti Apriliawati Politeknik Negeri Bandung
Keywords: Tax Compliance of MSME Taxpayers, Government Regulation Number 23 of 2018, Tax Revenue

Abstract

Type of research is quantitative. The population in this research are MSME taxpayer at KPP Pratama Bojonagara. The sample is set by incidental technique with as 100 MSME taxpayer respondents. The source of the data used in this research are primary data and secondary data. Data collection techniques in this research using questionnaires. This research uses statistical tools to process data, namely SPSS version 25. The results of this research prove that there is an effect of MSME taxpayer compliance based on PP No. 23 of 2018 on tax revenue at KPP Pratama Bojonagara. The results of the determination coefficient prove that the compliance of MSME taxpayers based on Government Regulation Number 23 of 2018 on tax revenue at KPP Pratama Bojonagara has an effect of 21.3% while the rest 78.7% is influenced by other variables.

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Published
2020-10-31
How to Cite
Amanda, C., & Apriliawati, Y. (2020). Pengaruh Kepatuhan Wajib Pajak UMKM Berdasarkan PP Nomor 23 Tahun 2018 Terhadap Penerimaan Pajak Di KPP Pratama Bojonagara. Indonesian Accounting Research Journal, 1(1), 173-179. Retrieved from https://jurnal.polban.ac.id/ojs-3.1.2/iarj/article/view/2380
Issue
Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Section
Articles