PENGARUH PEMAHAMAN PP NO. 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK PENGUSAHA DENGAN KUALITAS LAYANAN DAN SANKSI PERPAJAKAN SEBAGAI VARIABEL MODERATING (STUDI KASUS PADA UMKM SIDOARJO)

PRILLA KUSUMA, ANNES

Jurnal Akuntansi AKUNESA
Vol 4, No 3 (2016): AKUNESA (Mei 2016)

This research was conducted in order to understand the influences of Taxpayers Understanding of PP No. 46 tahun 2013 to Enterpreneur Taxpayers Compliance, Taxpayers Understanding of PP No. 46 tahun 2013 to Enterpreneur Taxpayers Compliance moderated with Tax Service Quality and Taxpayers Understanding of PP No. 46 tahun 2013 to Enterpreneur Taxpayers Compliance moderated with Tax Penalties. This research belongs to quantitative research with total population 171.264 SMEs’ spread of central industries/SMEs’ at Sidoarjo City. Total sample used in this study is 200 respondents and collect the data were questionnaire. This research used quality data test, prerequisite test, and the data analysis technique used were simple regression analysis and Moderated Regression Analysis (MRA). The result of the research shows that there was a positive influences Taxpayers Understanding of PP No. 46 tahun 2013 to Taxpayers Compliance of the SMEs’ Enterpreneur while Service Quality and Tax pinalties didn’t moderate the influences of Taxpayers Understanding of PP No. 46 tahun 2013 to Taxpayers Compliance of the SMEs’ Enterpreneur. Keyword: Taxpayers Understanding, Service Quality, Tax Pinalties, Taxpayers Compliance, PP No. 46 tahun 2013