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PENGARUH PENGETAHUAN PERPAJAKAN, TARIF PAJAK, KUALITAS PELAYANAN DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP WILAYAH MALANG UTARA

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PENGETAHUAN PERPAJAKAN, TARIF PAJAK, KUALITAS PELAYANAN DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP WILAYAH MALANG UTARA
 
Creator Kempa, Dela Tryana
Diana, Nur
Mawardi, M. Cholid
 
Description Taxes are a guide for a country to create justice, comfort and prosperity for the people. Taxes for all types of people in Indonesia and also for Entities or Micro, Small and Medium Enterprises (MSMEs). In PP No. 46 of 2013, the applicable tariff is a tax rate of 1% because the rate is too high, the government makes new regulations. The government through the Directorate General of Taxes (DGT) made a new regulation by lowering the MSME rates to increase Final Income Tax revenue by issuing PP no. 23 of 2018. This is based on MSME actors who feel that the final PPh rates applied are still high and burdensome so they want to exceed the representative rates. This type of research is correlational research, namely research that tests hypotheses using a quantitative approach. The influence of tax knowledge, tax rates, service quality and the modernization of the tax administration system on taxpayer compliance.Keywords: MSMEs, Tax Knowledge, Tax Rates, Service Quality, The Modernization Of The Tax Administration System, Taxpayer Compliance.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-03-23
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/10608
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/10608/8377
 
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