ANALISIS KESADARAN PENGUSAHA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) SEKTOR RESTORAN TERHADAP KEPATUHAN PEMBAYARAN PAJAK DAERAH DI KABUPATEN BOGOR

SUDARMONO, GARDI (2019) ANALISIS KESADARAN PENGUSAHA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) SEKTOR RESTORAN TERHADAP KEPATUHAN PEMBAYARAN PAJAK DAERAH DI KABUPATEN BOGOR. D3 thesis, Fakultas Ekonomi.

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Abstract

GARDI SUDARMONO. 2019. 8323155317. Analisis Kesadaran Pengusaha Usaha Mikro, Kecil dan Menengah (UMKM) Sektor Restoran Terhadap Kepatuhan Pemabayaran Pajak Daerah di Kabupaten Bogor. Program Studi DIII Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This study tested the levels of awareness of SMALL MEDIUM ENTERPRISES sector restaurant against perpajakannya as measured through 2 things. First seen from the characteristics like education later, long efforts, the size of the business, the ownership of NPWP bada as well as information and sosialisai of the respondent's own knowledge and understanding will be taking action against taxes. Both are knowledge to pay taxes. This research data in May of 1(one) segmen respondents in bogor Regency. The results of this research show that the knowledge and understanding of the SMEC is already good enough. Characteristics that have significant positive relationship indicated with ownership and duration of business entity TAX ID stands. The better getahuan pen and understanding tax then will be followed by increased compliance to pay taxes. Keyword : Tax, Tax Awareness, SMEs.

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