{"data":{"id":697,"url":"https:\/\/repo.xbbh.net\/items\/697","status":"published","type":"thesis","title":"PERSEPSI WAJIB PAJAK UMKM TERHADAP PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018\n\n(Studi Kasus pada Wajib Pajak yang Terdaftar di KPP Pratama\nCibeunying)","title_alt":null,"abstract":"Penelitian ini membahas tentang persepsi wajib pajak UMKM terhadap peraturan pemerintah nomor 23 tahun 2018. Tujuan dari penelitian ini untuk mengetahui persepsi wajib pajak UMKM terhadap peraturan pemerintah nomor 23 tahun 2018. Metode yang digunakan dalam penelitian ini adalah metode penelitian  survey. Pemilihan sampel yang digunakan menggunakan metode sampling incidental. Jenis data yang digunakan adalah cross section, sumber data yang digunakan primer. Responden penelitian ini adalah wajib pajak UMKM di KPP Pratama Cibeunying yang telah di sampling sebanyak 96 responden. Hasil pengujian secara parsial menunjukan bahwa: terdapat pengaruh positif sebesar 73,49% dan signifikan antara persepsi wajib pajak UMKM terhadap Peraturan Pemerintah Nomor 23 Tahun\n2018.","abstract_alt":null,"creators":[{"role":"author","family_name":"SYAHRUNNAJA","given_name":"DEA NIAM","orcid":null,"national_id":"A1021511RB1106"},{"role":"advisor","family_name":"Nawangsasi","given_name":"Yuli","orcid":null,"national_id":null}],"year":2019,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP BANDUNG","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Persepsi","wajib pajak","UMKM","peraturan pemerintah nomor 23 tahun\n2018."],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"SYAHRUNNAJA, DEA NIAM (2019) PERSEPSI WAJIB PAJAK UMKM TERHADAP PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018\n\n(Studi Kasus pada Wajib Pajak yang Terdaftar di KPP Pratama\nCibeunying). UNIVERSITAS SANGGA BUANA YPKP BANDUNG.","documents":[{"name":"DAFTAR_TABEL.pdf","section":null,"mime_type":"application\/pdf","size":88632,"sha256":"9437ae7bcc54f48d28b7f56e687645082746fc7287b5676bda9cc7fcdf12ec7d","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/697\/files\/3827\/DAFTAR_TABEL.pdf"},{"name":"Lembar_Pengesahan_dan_Pernyataan.pdf","section":"front_matter","mime_type":"application\/pdf","size":948910,"sha256":"1258ab93d4af3961ecfe97d9fdfd9b44f9147461ec84d8298fbb15883db76d49","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/697\/files\/3828\/Lembar_Pengesahan_dan_Pernyataan.pdf"},{"name":"Daftar_Pustaka.pdf","section":"bibliography","mime_type":"application\/pdf","size":89613,"sha256":"c334a96ac61e3e9c1576fb0ca9baa7c49a9d829ff49517c88b315f59d72781a5","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/697\/files\/3829\/Daftar_Pustaka.pdf"}],"published_at":"2020-07-17T06:04:18+00:00","updated_at":"2026-10-31T06:39:12+00:00"}}