Path: Top Journal Jurnal_Teknologi_&_Manajemen_Informatika 2008

Survey pemahaman dan kepatuhan wajib pajak uaha kecil dan menengah di kota Yogyakarta

Jurnal Teknologi & Manajemen Informatika, Volume 6, Edisi khusus 2008
Journal from JIPTUNMERPP / 2008-11-12 20:25:01
Oleh : Liana Ekawati ; Wirawan Endro Dwi Radianto , Faculty of Information Technology Merdeka University Malang
Dibuat : 2008-09-01, dengan file

Keyword : Tax comprehension, tax compliance, small medium enterprises, tax payer

Small Medium Enterprises have several limitation such as market uncertainty, sustainability problem, and unorganized bookkeeping. These weaknesses could be influence how they face with tax regulation. The objective of this study is to investigate tax payer obedience and understanding. The respondens is small medium enterprises tax payer in Yogyakarta city. This study is explorative study. Survey method employed in this study and Likert scale to analyze data. This study faound that taxpayer understand tax so that they cam comply with tax regulation. This study also find that taxpayer obedience in paying and reporting their tax obligation.

Deskripsi Alternatif :

Small Medium Enterprises have several limitation such as market uncertainty, sustainability problem, and unorganized bookkeeping. These weaknesses could be influence how they face with tax regulation. The objective of this study is to investigate tax payer obedience and understanding. The respondens is small medium enterprises tax payer in Yogyakarta city. This study is explorative study. Survey method employed in this study and Likert scale to analyze data. This study faound that taxpayer understand tax so that they cam comply with tax regulation. This study also find that taxpayer obedience in paying and reporting their tax obligation.

Copyrights : Copyright (c) 2008 by Digital Library Universitas Merdeka Malang. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiF
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.