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Pengaruh penurunan tarif pajak UMKM ditengah pandemi dan pelayanan online terhadap kesadaran wajib bayar pajak UMKM di Tulungagung

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    Penelitian ini bertujuan untuk menguji kesadaran wajib bayar pajak, pemahaman wajib pajak, tarif pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak pada Usaha Mikro Kecil Menengah (UMKM) dan untuk mengetahui pengaruh penurunan tarif pajak UMKM, dan pelayanan online terhadap persepsi wajib pajak mengenai kepatuhan wajib pajak UMKM yang terdaftar di KPP Pratama Tulungagung baik secara parsial maupun simultan. Kebijakan pemerintah dengan menurunkan tarif pajak PPh untuk pengusaha UMKM yang diharapkan nantinya bisa membuat para pelaku usaha UMKM menjadi taat akan pembayaran pajak. Dengan adanya Covid-19 KPP memanfaatkan teknologi dengan cara melakukan pelayanan pajak secara online baik dalam pendaftaran, pelaporan, maupun pembayaran pajak. Metode pengumpulan data dengan cara studi kepustakaan yang ada di web KPP TULUNGAGUNG

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  • , 2021. "Pengaruh penurunan tarif pajak UMKM ditengah pandemi dan pelayanan online terhadap kesadaran wajib bayar pajak UMKM di Tulungagung," OSF Preprints e3brj, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:e3brj
    DOI: 10.31219/osf.io/e3brj
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