Marietty, Esther (2015) PENGARUH TINGKAT KEPERCAYAAN PADA SISTEM PEMERINTAHAN DAN HUKUM, SANKSI PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEMAUAN UMKM MEMENUHI KEWAJIBAN PERPAJAKAN. S1 thesis, Universitas Negeri Jakarta.
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Abstract
ABSTRACT ESTHER MARIETTY. The Effect of The Confidence Level on The Government System and Law, Tax Penalties , and Service Tax Authorities on The Willingness of Micro, Small and Medium Business Owner to Pay Taxes. Guided by: (1) Indra Pahala, SE, M.Si (2) Nuramalia Hasanah, SE, M.Ak. Research. Accounting Major. Faculty of Economy. State University of Jakarta. 2015 This research has aimed to analyze the effect of the confidence level on the government system and law, tax penalties, and service tax authorities on the willingness of Micro, Small and Medium Business Owner (UMKM) to Pay Taxes. The research consisted of three independent variables and one dependent variable. The Independent variables in this research are the confidence level on the government system and law, tax penalties, and service tax authorities. The dependent variable in this research is the willingness to pay taxes. This research uses primary data, by giving questionnaires to the respondents having micro, small and medium businesses in KPP Pratama Pasar Rebo. The methods of this data analysis research are validity test, reliability test, assumptions of classical test, hypothesis test and linear analysis is processed by SPSS 21.00. Based on the result of research conducted, this research shows that the hypotheses: (1) the confidence level on the government system and law have no effect on the willingness to pay taxes, (2) tax penalties have an effect the willingness to pay taxes, (3) service tax authorities have no effect on the willingness to pay taxes. Keywords : Willingness to pay taxes , the effect of the confidence level on the government system and law, tax penalties, service tax authorities
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Pembimbing I: Indra Pahala, SE, M.Si ; Pembimbing II: Nuramalia Hasanah, SE, M.Ak |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Layanan Kantor (Office Services) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 08 Mar 2018 03:23 |
| Last Modified: | 08 Mar 2018 03:23 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/3561 |
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