Pengaruh Insentif Pajak sesuai Peraturan PMK No. 3 Tahun 2022 Terhadap Kepatuhan Wajib Pajak UMKM di Wilayah KPP Ilir Timur Palembang

Nainggolan, Maria Yacinta Artani (2024) Pengaruh Insentif Pajak sesuai Peraturan PMK No. 3 Tahun 2022 Terhadap Kepatuhan Wajib Pajak UMKM di Wilayah KPP Ilir Timur Palembang. S-1 thesis, 021008-Universitas Tridinanti Palembang.

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Abstract

ABSTRAK Maria Yacinta Artani Nainggolan, Pengaruh Insentif Pajak sesuai Peraturan PMK No. 3 Tahun 2022 Terhadap Kepatuhan Wajib Pajak UMKM di Wilayah KPP Ilir Timur Palembang (Dibawah Bimbingan Ibu Hj. Dwi Septa Aryani,SE,M.Si,Ak.CA dan Ibu Aida Rakhmawati, S.ST,MA) Penelitian ini bertujuan untuk mengetahui seberapa pengaruhnya kebijakan insentif pajak bagi wajib pajak UMKM. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menyebarkan kuisioner kepada wajib pajak UMKM lalu dikelola Kembali dengan menggunakan software SPSS. Yang sampelnya ialah wajib pajak UMKM dan banyak sampel 100. Hasil dari penelitian juga menunjukkan bahwa adanya insentif pajak berpengaruh dalam meningkatkan kepatuhan wajib pajak UMKM. Kebijakan ini sangat membantu para wajib pajak UMKM untuk lebih patuh sebab dengan adanya insentif pajak mereka pun mendapatkan keuntungan dalam menjalankan kewajibannya yaitu pengurangan PPh dan sebagainya. Sehingga dikeadaan sulit atau kondisi yang sama mereka tidak merasa berat untuk membayar kewajibannya. Kata Kunci : Insentif Pajak, Kepatuhan Wajib Pajak ABSTRACT Maria Yacinta Artani Nainggolan, The Effect of Tax Incentives in accordance with PMK Regulation no. 3 of 2022 Regarding MSME Taxpayer Compliance in the KPP Ilir Timur Palembang Area (Under the Guidance of Mrs. Hj. Dwi Septa Aryani, SE, M.Si, Ak.CA and Mrs. Aida Rakhmawati, S.ST, MA) This research aims to find out how much influence tax incentive policies have on MSME taxpayers. The method used in this research is a quantitative method by distributing questionnaires to MSME taxpayers and then managing them again using SPSS software. The sample is MSME taxpayers and the sample size is 100. The results of the research also show that the existence of tax incentives has an effect on increasing MSME taxpayer compliance. This policy really helps MSME taxpayers to be more compliant because with tax incentives they also get benefits in carrying out their obligations, namely reducing income tax and so on. So that in difficult situations or similar conditions they do not find it difficult to pay their obligations. Keywords: Tax Incentives, Taxpayer Compliance

Item Type: Thesis (S-1)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Ms Maria Yacinta Artani Nainggolan
Date Deposited: 09 Oct 2024 03:03
Last Modified: 09 Oct 2024 03:03
URI: http://repository.univ-tridinanti.ac.id/id/eprint/9052

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