Annisa Putri Utami, - (2023) PENGARUH PELAKSANAAN BUSINESS DEVELOPMENT SERVICES (BDS) TERHADAP PENINGKATAN KESADARAN WAJIB PAJAK USAHA MIKRO KECIL MENENGAH: Studi Pada Kantor Pelayanan Pajak Pratama Bojonagara. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh pelaksanaan Business Development Services dengan proxy variabel pengetahuan perpajakan, pengetahuan pencatatan dan metode penghitungan pajak terhadap peningkatan kesadaran wajib pajak UMKM. Penelitian ini dilakukan pada KPP Pratama Bojonagara di Kota Bandung. Populasi dari penelitian ini merupakan para wajib pajak UMKM pribadi yang telah mengikuti program Business Development Sevices. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer. Data primer diperoleh dari kuisioner dan diukur menggunakan Skala Likert. Teknik analisis data menggunakan SPSS 25.0. Hasil penelitian menunjukkan 1) Variabel pengetahuan perpajakan, pengetahuan pencatatan dan penghitungan pajak berpengaruh secara simultan terhadap peningkatan kesadaran wajib pajak UMKM, 2) Hasil uji hipotesis menunjukkan bahwa pengetahuan perpajakan, pengetahuan pencatatan dan metode penghitungan pajak berpengaruh signifikan positif terhadap peningkatan kessadaran wajib pajak UMKM. Kata Kunci: Business Development Services; Pengetahuan Perpajakan; UMKM; Pengetahuan Pencatatan; Metode Penghitungan Pajak; Kesadaran Wajib Pajak. This study aims to determine the effect of the implementation of Business Development Services by proxy variable knowledge of taxation, knowledge of accounting records and calculation methods on taxpayer awareness. This research was conducted at KPP Pratama Bojonagara in Bandung City. The population of this study is private MSME taxpayers who have participated in the Business Development Services program. This research is a quantitative research using primary data. Primary data were obtained from questionnaires and measured using a Likert Scale. Data analysis techniques using SPSS 25.0. The results showed 1) The variables of knowledge of taxation, knowledge of accounting records and tax calculations had a simultaneous effect on MSME taxpayer awareness, 2) The results of the hypothesis test showed that knowledge of taxation, knowledge of recording and tax calculation had a significant effect on MSME taxpayer awareness. Keywords: Business Development Services; Tax Knowledge; Recording Knowledge; Tax Calculation Method; Taxpayer Awareness; MSME
| Item Type: | Thesis (S1) |
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| Additional Information: | ID SINTA DOSEN PEMBIMBING : IDA FARIDA ADI PRAWIRA : 6027190 |
| Uncontrolled Keywords: | Business Development Services; Pengetahuan Perpajakan; UMKM; Pengetahuan Pencatatan; Metode Penghitungan Pajak; Kesadaran Wajib Pajak. |
| Subjects: | H Social Sciences > HJ Public Finance L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Annisa Putri Utami |
| Date Deposited: | 21 Jun 2023 09:15 |
| Last Modified: | 21 Jun 2023 09:15 |
| URI: | http://repository.upi.edu/id/eprint/91266 |
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