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All Journal Jurnal Bestari Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) EL-MUHASABA MUQTASID Jurnal Mahasiswa Fakultas Hukum Jurnal Ilmu Komunikasi J-Simbol: Jurnal Magister Pendidikan Bahasa dan Sastra Indonesia AKSES: Jurnal Ekonomi dan Bisnis Komunikator At-Taqaddum Sawwa: Jurnal Studi Gender Komuniti : Jurnal Komunikasi dan Teknologi Informasi Isamic Communication Journal ETTISAL Journal of Communication Jurnal Ilmiah Ekonomi Islam ARISTO Nyimak: Journal of Communication Jurnal Penelitian Pendidikan IPA (JPPIPA) urnal Interaksi: Jurnal Ilmu Komunikasi Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Jurnal Teknologi Sistem Informasi dan Aplikasi Greget Jurnal STIE Semarang (Edisi Elektronik) International Journal of Islamic Business and Economics (IJIBEC) DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Kridatama Sains dan Teknologi Educatif: Journal of Education Research Jurnal Komunikasi Nusantara Jurnal Komunikasi Nusantara JIIP (Jurnal Ilmiah Ilmu Pendidikan) Journal of Digital Marketing and Halal Industry AL-ARBAH: Journal of Islamic Finance and Banking Edulead : Journal of Education Management Jurnal Ilmiah Teknik (JUIT) Magna: Journal of Aconomics, Management, and Business Jurnal Pendidikan Islam Educatif: Journal of Education Research Jurnal Audiens Neraca Manajemen, Akuntansi, dan Ekonomi Edulead Al-Balad : Jurnal Hukum Tata Negara dan Politik Islam Ta'dibiya: Jurnal Agama dan Pendidikan Islam Educatus Tadibiya; Jurnal Agama dan Pendidikan Islam Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi EDUKASI Merkurius: Jurnal Riset Sistem Informasi dan Teknik Informatika International Journal of Islamic Business and Economics (IJIBEC) Jurnal Analisis Bisnis Ekonomi
Nurudin Nurudin
Universitas Muhammadiyah Malang
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Journal : EL-MUHASABA

 1 
PENGARUH PENURUNAN TARIF PAJAK UMKM DAN SISTEM PELAYANAN ONLINE TERHADAP PERSEPSI WAJIB PAJAK (STUDI KASUS PADA UMKM YANG TERDAFTAR DI KPP SEMARANG BARAT) Nadhor, Khaerun; Fatoni, Nur; Nurudin, Nurudin; Zakiy, Faris Shalahuddin
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 1 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.853 KB) | DOI: 10.18860/em.v11i1.7793

Abstract

Taxes are the largest source of state revenue, which is around 70%, so the government tries to increase tax revenues as much as possible by making policies that can later attract people to pay taxes. One of the government's policies is to reduce the final tax rate for public entrepreneurs, which is expected to make public entrepreneurs obedient to pay taxes. And take advantage of technological developments by conducting online tax services both in registration, reporting and tax payment. This study aims to determine the effect of decreasing MSME tax rates and online service systems on taxpayers 'perceptions of MSME taxpayers' compliance that are registered at the West Semarang KPP either partially or simultaneously. This research is quantitative research. The study population is a UMKM taxpayer registered at the West Semarang KPP. The sample was selected using the probability sampling method, which determines a random sample by taking 98 respondents as samples in this study. Data collection method is by field study. Test the feasibility of data on data taken using the validity and reliability test. Hypothesis testing uses multiple linear regression models, so it needs to be held a classic assumption test on the research data obtained. The results of the multiple linear regression test for the variable reduction in MSME tax rates and online service systems have a significant effect on taxpayers' perceptions of MSME taxpayer compliance, both simultaneously and partially. 
Co-Authors A. Anzilna Munzalan. M Abdullah Abdullah Adelia Septiani Restanti Tania Afandi, Yosi Ahmad Munji Alfarisy, Muhammad Salman Alfi Tranggono Agus Salim Alhakim, Mahfudh Ghafur Amalia Rizky Indah Permadani Arsy, Azzukhrufina Nadia Asyifa, Laily Nur Azizah Azzukhrufina Nadia Arsy Baharudin Baharudin Baharudin Ihsan Barory, Chulil Belinda Ayuningtyas David Yusuf. A Devi Anggraini Oktavika Faisal Amarsah fataron, zuhdan ady Fatkhiyah, Fibaroina Nida Firda Dwi Aprilyawati Frida Kusumastuti Halawa, Richardo Riswan Hartono, Setyo Budi Hidayaturrosyida, Hidayaturrosyida Izra, Nadya Syafira Nurul Jaya, Rubi Surya Johari, Harry Irawan Khairunnisa, Deviardi Panca Khoirul Anwar Laksa Rizal Putra. W Lisnawati, Erni M. Helmi Maltuf Fitri, Maltuf Mega Rahayu Nur Kusuma Wardhani Mudofir, Imam Muh. Rizal Hamdi Muhammad Rais Muyassarah, Muyassarah Muyassarah, Muyassarah Muyassarah, Muyassarah Nadhor, Khaerun Nanda Laily Maulidin Fajrur Noorsakti Wahyudi Nugroho, Ferry Cahyo Nuha, Soya Angga Arifin Nur Fatoni, Nur Nur Fauzi, M. Asif Nurlaksana Eko Rusminto Prasetyo Widiyono, Ibnu Puri Bahesa, Samantha Bella Rafael Slamet Firdaus Rahayu Condro Murti Rahman El Junusi Rahman, Fatuh Riesa Syariful Akbar Robbiulsani, Nur Yasni Rustandi Rustandi, Rustandi Saadah, Naili Sekarrisma, Zeva Ega Sholihin Sholihin Siti Kalimah Sokhikhatul Mawadah Sukuryadi Syaefuddin Syaefuddin Syaeful Ilman Tania Setya Ningsih Triana Sekti Wakhid Kozin Wida Yuliar Rezika Widiya Yutanti Widodo, Wicha Rizky Sakti Mashito Wijoyo, Agung Wini Tarmini Zakiy, Faris Shalahuddin