Pengaruh Kebijakan Kenaikan PPN 11 Persen dan Penagihan Pajak dalam Memenuhi Kewajiban Perpajakan Pelaku Usaha

Abstract

In this study, researchers aim to show evidence about the effect of the 11 percent Value Added Tax increase policy and Tax Collection on the fulfillment of business tax obligations. Researchers selected and made small business owner in which there were also UMKM criteria in Parongpong District, West Bandung to serve as research objects. Accidental sampling is a technique used by researchers in sampling this research. The small business owner that the researchers encountered while conducting this research constituted the population, the sample used in this study amounted to 100 respondents from the results of calculations using the Lemeshow formula. Researchers analyzed the data from the results of this study using Multiple Regression Analysis which was then processed using SPSS. Data collection was carried out by means of researchers distributing questionnaires to respondents directly to small business owner found by researchers in Parongpong District, West Bandung. From this study, it was found that the 11 percent VAT Increase Policy variable partially had no influence on fulfilling the Tax Obligations of Small Business Owner while the Tax Collection variable had a partial effect on fulfilling the Tax Obligations of Small Business Owner . It was also found that the 11 percent VAT Increase Policy and Tax Collection variables simultaneously had an influence on fulfilling the Tax Obligations of Small Business Owner  in Parongpong District, West Bandung.