Record Details

PENGARUH PENGALIHAN PP 46 2013 MENJADI PP 23 2018 TERHADAP TINGKAT PERTUMBUHAN WAJIB PAJAK UMKM DAN PENERIMAAN PPH PASAL 4 AYAT (2) DI KPP PRATAMA PASURUAN

Jurnal Ilmiah Riset Akuntansi

View Archive Info
 
 
Field Value
 
Title PENGARUH PENGALIHAN PP 46 2013 MENJADI PP 23 2018 TERHADAP TINGKAT PERTUMBUHAN WAJIB PAJAK UMKM DAN PENERIMAAN PPH PASAL 4 AYAT (2) DI KPP PRATAMA PASURUAN
 
Creator Suryani, Wahyu
Maslichah, Maslichah
Junaidi, Junaidi
 
Description ABSTRACT            This research aims to know the influence of diversion PP 46 2013 be PP 23 2018 growth rate against the taxpayer acceptance of SME and income tax article 4 paragraph (2). This research included in the descriptive approach to quantitative. Data collection for this study using the method of documentation that exists in the KPP Pratama Pasuruan. Data analysis techniques used for hypothesis testing is to test the Mann Whitney Test are included in this category are nonparametric. The results of the analysis showed the growth rate of the taxpayer with the highest significance SME 0.814 more than 0.05 conclusion then no different from taxpayer SME growth rates before and after diversion PP 46 2013 be PP 23 2018. PPh acceptance of article 4 paragraph (2) with a value of less than 0.05 significance of 0.011 conclusion then no different from taxpayer SME growth rates before and after diversion PP 46 than 2013 be PP 23 2018.Key words: PP 46 2013, PP 23 2018, the growth of the taxpayer acceptance of SME, PPh Pasal verses (2)
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-02-11
 
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/2371
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/2371/2218
 
Rights Copyright (c) 2019 Jurnal Riset Akuntansi