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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Pendidikan Ekonomi Undiksha KARMAPATI (Kumpulan Artikel Mahasiswa Pendidikan Teknik Informatika) ISSN: 2252-9063 Jurnal Akuntansi Profesi Jurnal Akuntansi Multiparadigma DHARMASMRTI: Jurnal Pascasarjana UNHI Jurnal Abdi Insani Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Hita Akuntansi dan Keuangan
I Putu Fery Karyada
Universitas Hindu Indonesia
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Widya Akuntansi dan Keuangan

 1 
PENGARUH TINGKAT PENDIDIKAN PEMILIK, PRAKTIK AKUNTANSI DAN PERSEPSI ATAS INSENTIF PAJAK PPH FINAL DITANGGUNG PEMERINTAH (DTP) TERHADAP KEPATUHAN WPOP UMKM I Gede Citta Baswara; I Putu Fery Karyada; Anak Agung Ketut Agus Suardika
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 02 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i02.2383

Abstract

Abstract The Corona Virus or Covid-19 pandemic has had a major impact on the decline in the global economy in several countries, including Indonesia, including the tax sector. The Covid-19 pandemic has impacted Micro, Small and Medium Enterprises. For example, MSMEs in Denpasar City are the most dominantly affected by Covid-19 with a total of 4,445. The purpose of this study was to determine how the influence of the owner's level of education, accounting practices and perceptions of the government-borne final income tax incentives (DTP) on MSME WPOP compliance. This research is a type of quantitative research. The population in this study is individual taxpayers as MSMEs in Denpasar City. The sample used in this study were 100 respondents. Data processing using multiple linear regression analysis techniques. The results of data analysis are that the owner's education level has no significant effect on MSME WPOP Compliance, while Accounting Practices and Perceptions of the Final DTP PPh Tax Incentives have a significant effect on MSME WPOP Compliance. Keyword : Owner's Education Level, Accounting Practices, and Perception of Government-borne Final Income Tax Incentives (DTP)
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Ketut Agus Suardika Andry Irwanto Ayu Dianti Desak Putu Eka Suari Dewi Desak Putu Putri Diantari Gde Indra Surya Diputra I Gede Aryana Mahayasa I Gede Citta Baswara I Gusti Ayu Ratna Santiasih I Kadek Aditya Permana I Made Endra Lesmana Putra I Putu Mahendra Adi Wardana I Putu Yudhi Antara Satyawan Ida Ayu Putu Yuli Muliawati Kadek Ayu Laksmita Kadek Dewi Padnyawati Kadek Oki Sanjaya Kadek Oky Sanjaya Made Gede Arthadana Made Kembar Sri Budhi Ni Kadek Dwi Lestari Putri Ni Komang Sumadi Ni Luh Gede Suastini Ni Luh Widya Pebriantari Ni Made Ratna Puspita Dewi Ni Putu Ayu Kusumawati ni putu ega cisna utami NI WAYAN YUNIASIH Putu Cita Ayu Putu Eka Sri Kusuma Sari Putu Neta Ervinia Putu Nuniek Hutnaleontina Rai Dwi Andayani W Ria Juliastini Sang Ayu Putu Arie Indraswarawati Suka Yasa, I Wayan Wijaya, Putu Yudy