WAHYUNI B, FITRA (2020) EFFECTS OF CHANGES IN MSME FINAL PPH POLICY ON MSME TAXPAYER COMPLIANCE WITHIN THE REGIONAL OFFICE OF THE DIRECTORATE GENERAL OF TAXES OF SOUTH, WEST AND SOUTHEAST SULAWESI. Diploma thesis, UNIVERSITAS NEGERI MAKASSAR.
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Abstract
This study aims to determine the effect of MSME Final PPh Policy Changes on MSME Taxpayer Compliance within the Regional Office of the Directorate General of Tax in South and Southeast Sulawesi. The variables of this study are: Compliance Taxpayer as the dependent variable (Y) as measured by Key Performance Indicator , and Changes in the SME Final Income Tax Policy as the independent variable (X). The population in this study are all Tax Service Offices registered at the Regional Office of the Directorate General of Taxes in South, West and Southeast Sulawesi with the same sample taken by the Saturated Sampling technique. Data collection techniques used are documentation. Methods of data analysis were performed using the Saphiro Wilk Normality Test and Paired Sample T-test. The results of the study using the Normality Test showed that the data were normally distributed and the results of using the different Paired Sample T-test showed that there was a significant effect of changes in the MSME Final Income Tax Policy on MSME Taxpayer Compliance within the scope of the Regional Office of the Directorate General of Taxes in South, West and Southeast Sulawesi, But the effect caused is a decrease in the percentage of MSME Taxpayer Compliance ration in 2018. Keywords: MSME Final PPh Policy, MSME Taxpayer Compliance
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | FAKULTAS EKONOMI |
| Divisions: | FAKULTAS EKONOMI |
| Depositing User: | Pustakawan Amaluddin Zaihal |
| Date Deposited: | 04 Feb 2020 05:04 |
| Last Modified: | 04 Feb 2020 05:04 |
| URI: | http://eprints.unm.ac.id/id/eprint/16785 |
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