%A NIM.: 17108040036 Aqidatul Izzah
%O Pembimbing : Dinik Fitri Rahajeng Pangestuti,S.E., M.Ak
%T PENGARUH PANDEMI COVID-19 TERHADAP KEPATUHAN PEMBAYARAN DAN PELAPORAN PPH FINAL UMKM YANG TERDAFTAR DI KPP PRATAMA SLEMAN
%X This study aims to testing and analyzing the differences of taxpayer compliance
level before and after the changed of income level , tax rates and tax socialization
before and after the COVID-19 pandemic. This research is an explanatory research
by using the SPSS to testing each variable. This study uses a survey method with a
questionnaire as a research instrument. The population in this study were the
taxpayers whos registered at KPP Pratama Sleman. Sampling was done using
purposive sampling technique. The results of this study indicate that there is a
significant difference between tax compliance before and after the changed of
income levels, tax rates and tax socialization efforts due to the covid-19 pandemic.
%K Tingkat Pendapatan, Tarif Pajak, Sosialisasi Pajak, Kepatuhan Pajak.
%D 2021
%I SUNAN KALIJAGA YOGYAKARTA
%L digilib46901