KEPATUHAN WAJIB PAJAK UMKM DALAM MEMENUHIKEWAJIBAN PAJAK PASCA TAX AMNESTY

• Main Author: Gabryella Kezia Sianturi, - (Author)
• Format: Book
• Published: 2019-01-07.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upnvj.ac.id/390/1/AWAL.pdf; http://repository.upnvj.ac.id/390/2/ABSTRAK.pdf; http://repository.upnvj.ac.id/390/3/BAB%20I.pdf; http://repository.upnvj.ac.id/390/4/BAB%20II.pdf; http://repository.upnvj.ac.id/390/5/BAB%20III.pdf; http://repository.upnvj.ac.id/390/6/BAB%20IV.pdf; http://repository.upnvj.ac.id/390/7/BAB%20V.pdf; http://repository.upnvj.ac.id/390/8/BAB%20VI.pdf; http://repository.upnvj.ac.id/390/9/DAFTAR%20PUSTAKA.pdf; http://repository.upnvj.ac.id/390/10/RIWAYAT%20HIDUP.pdf; http://repository.upnvj.ac.id/390/12/LAMPIRAN.pdf; http://repository.upnvj.ac.id/390/11/artikel_skripsi_gabryella_kezia_sianturi.pdf
• Keywords: HF5601 Accounting

The purpose of this study was to determine the compliance of MSME business owners as MSME Taxpayers in Depok City. The method used in this study is a qualitative method with an interpretive paradigm and a case study approach. The sample of this study is MSME business owners in Depok City to examine why the UMKM tax amnesty program has not been maximized. The results of this study indicate that the lack of compliance is caused by several things. These things are still lack of compliance of taxpayers in registering their business, possibility of taxpayers who have reported their assets before the program is implemented, less widespread taxation socialization in Depok City, as well as Individuals who enter their MSME business into types of personal or non-tax . This is due to the lack of socialization to MSME business owners towards taxation because the socialization in the initial stages was socialization to assist the constraints of MSMEs in Depok City, but the socialization was still not optimal. The results of MSME owners who have carried out a tax amnesty are that the level of adherence to MSME owners in after tax amnesty is high, so that it can be said that there is a positive response from MSME owners to taxation.