Adhika Putri Ary Suryaning, Universitas PGRI Yogyakarta (2015) PENGARUH SOSIALISASI DAN KAPABILITAS PEMBUKUAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus UKM di Sentra Industri Kerajinan Gerabah Kasongan). In: Seminar Nasional Universitas PGRI Yogyakarta.
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Abstract
The purpose of this study was to determine the effect of taxation socialization and bookkeeping capability on tax compliance owner of Small and Medium Enterprises. The study was conducted in the industrial centers of pottery Kasongan. This study uses survey and population are owners of Small and Medium Enterprises in Bantul. The sampling methode using cluster sampling. The data used is primary data derived from questionnaires to 45 owners of Small and Medium Enterprises in Kasongan Pottery Craft Industry Center. Data were analyzed using SPSS 16.0 for Windows by performing multiple regression analysis, t test and F test Based on the results of this study showed that socialization has a p-value of 0.001, which means that the socialization taxation positive effect on tax compliance while bookkeping capabilitiy that have p value 0.761 second hypothesis is not supported then the bookkeeping capability negative effect on tax compliance.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | socialization taxation, bookkeeping capability, tax compliance, Small and Medium Enterprises |
| Subjects: | Sosial Ekonomi Ekonomi > Keuangan Negara > Pajak dan Perpajakan |
| Divisions: | Prosiding |
| Depositing User: | Nurul Sinto Ambawani |
| Date Deposited: | 02 Feb 2016 03:40 |
| Last Modified: | 02 Feb 2016 03:40 |
| URI: | http://repository.upy.ac.id/id/eprint/333 |
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