TINGKAT KEPATUHAN WAJIB PAJAK DI ERA PANDEMI COVID-19 (Studi mengenai Sosialisasi PMK 86/2020 dan Literasi Digital Perpajakan pada UMKM di Kabupaten Indramayu)

    Dini Srimulyati, - (2021) TINGKAT KEPATUHAN WAJIB PAJAK DI ERA PANDEMI COVID-19 (Studi mengenai Sosialisasi PMK 86/2020 dan Literasi Digital Perpajakan pada UMKM di Kabupaten Indramayu). S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan pajak di era pandemi covid- 19 dengan studi terhadap sosialisasi PMK 86/2020 dan literasi digital perpajakan di Kabupaten Indramayu. Metode pengambilan sampel yang digunakan adalah convenience sampling dengan jumlah 100 UMKM di bidang makanan dan minuman di Kabpaten Indramayu. Penelitian ini menggunakan data primer dengan teknik kuesioner melalui penyebaran kuesioner yang dilakukan melalui pranala google form.
    Hasil pengujian hipotesis menunjukan bahwa sosialisasi PMK 86/2020 dan literasi digital perpajakan berpengaruh positif signifikan terhadap kepatuhan pajak di era pandemi covid-19.
    Kata kunci : Kepatuhan Pajak, Sosialisasi PMK 86/2020, Literasi Digital Perpajakan.

    ABSTRACT

    TAX COMPLIANCE RATE IN THE ERA OF THE COVID-19 PANDEMIC
    (STUDY ON THE SOCIALIZATION OF PMK 86/2020 AND TAX DIGITAL LITERATURE ON MSMES IN INDRAMAYU DISTRICT)

    By
    Dini Srimulyati 1700365
    Lecture
    Dr. Toni Heryana, S.Pd., M.M, CRA

    This study aims to determine the level of tax compliance in the era of the covid-19 pandemic by studying the socialization of PMK 86/2020 and digital literacy of taxation in Indramayu Regency. The sampling method used is convenience sampling with a total of 100 SMEs in the food and beverage sector in Indramayu Regency. This study uses primary data with a questionnaire technique through the distribution of questionnaires conducted through the google form link.
    The results of hypothesis testing show that the socialization of PMK 86/2020 and digital taxation literacy have a significant positive effect on tax compliance in the era of the covid-19 pandemic.
    Keywords: Tax Compliance, Socialization of PMK 86/2020, Tax Digital Literacy.

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    Official URL: http://repository.upi.edu
    Item Type: Thesis (S1)
    Uncontrolled Keywords: Tax Compliance, Socialization of PMK 86/2020, Tax Digital Literacy
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Dini Srimulyati
    Date Deposited: 20 Apr 2022 05:33
    Last Modified: 20 Apr 2022 05:33
    URI: http://repository.upi.edu/id/eprint/71995

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