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Analisis Kepatuhan Dan Pengetahuan Pemilik Usaha Mikro Di Pasar Desa Ngebong

Author

Listed:
  • Yulianto, Muhammad rizqi
  • Rohman, Ahmad Alfin Nur
  • Amamy, Albert Kamaluddin
  • saputra, Angga endo

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa mengertinya para pemilik usaha mikro kecil dan menengah tentang pajak penghasilan (PPh), untuk mengetahui bagaimana dampak yang ditimbulkan dari diberlakukannya peraturan pemerintah no.23 tahun 2018, dan seberapa mengertinya para pemilik usaha mikro kecil dan menengah yang berjualan di pasar desa ngebong tentang perbedaan Pajak dan retribusi. Untuk mencapai tujuan dalam penelitian ini mengunakan jenis penelitian kualitatif dengan metode survei wawancara dan pengumpulan data yang sudah ada. Analisis Kualitatif menggunakan reduksi data, penyajian data, dan penarikan kesimpulan. Maka hasil penelitian dapat disimpulkan bahwa sebagian besar masyarakat yang berjualan di desa ngebong kecamatan pakel kurang mengerti akan adanya pajak penghasilan dan pajak retribusi. Mereka tidak dapat membedakan apa itu pajak retribusi dan pajak itu sendiri. sebagian besar dari mereka mengira bahwa pajak retribusi adalah pajak untuk pemerintah pusat.

Suggested Citation

  • Yulianto, Muhammad rizqi & Rohman, Ahmad Alfin Nur & Amamy, Albert Kamaluddin & saputra, Angga endo, 2021. "Analisis Kepatuhan Dan Pengetahuan Pemilik Usaha Mikro Di Pasar Desa Ngebong," OSF Preprints u4vht, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:u4vht
    DOI: 10.31219/osf.io/u4vht
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