PENGARUH SOSIALISASI PP NO. 23 TAHUN 2018, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, DAN BIAYA KEPATUHAN TERHADAP KEMAUAN MEMBAYAR PAJAK PADA WAJIB PAJAK UMKM (Studi Kasus di Dinas Koperasi dan UMKM DIY)

  • Devi Nofitasari Universitas Sarjanawiyata Tamansiswa
  • sri ayem Universitas Sarjanawiyata Tamansiswa

Abstract

This research aims to describe the influence of socialization of Government Socialization Regulation number 23 in 2018, modernization of taxes administration system, and cost compliance the willingness to pay taxes on Micro Small and Medium Business taxpayers. This research is causal association research with quantitative approach. The population in this research is all of the assessable in Small and Medium Business which become partners in Cooperative Office and Micro Small and Medium Business in Special Ragion of Yogyakarta. The samples of this research are 100 assessable in Micro Small and Medium Business which taken from population. The methods that used in collecting the data are interviewing questionnaire. This research is using classical tests, they are normality test, multicollinearities test, and heteroscedasticities test in analysis data. The analysis of multi regression which supported by determination coefficient test (R2), Partial test (T test), and Simultaneous test (F test).


The result shows that Government Socialization Regulation number 23 in 2018 has a positive and significance effect on the willingness to pay taxes on Micro Small and Business taxpayers; Modernization of the Tax Administration System has a positive and significant effect on the willingness to pay taxes on Micro Small and Business taxpayers; and Compliance Costs have a negative effect on Willing to Pay Taxes on Micro Small and Business taxpayers. While simultaneously the socialization of Government Regulation Number 23 in 2018, Modernization of the Tax Administration System, and Compliance Costs jointly affect the Will to Pay Taxes on Micro, Small and Medium Business Taxpayers.


 


Keywords: Government Socialization Regulation Number 23 in 2018, Modernization of the Taxes Administration System,, Compliance Costs, Willing to Pay Taxes

Published
2019-01-28
How to Cite
NOFITASARI, Devi; AYEM, sri. PENGARUH SOSIALISASI PP NO. 23 TAHUN 2018, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, DAN BIAYA KEPATUHAN TERHADAP KEMAUAN MEMBAYAR PAJAK PADA WAJIB PAJAK UMKM (Studi Kasus di Dinas Koperasi dan UMKM DIY). Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 715 - 729, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/850>. Date accessed: 20 feb. 2019.