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PENGARUH SELF ASSESSMENT SYSTEM TERHADAP TINDAKAN TAX EVASION (Survei pada Kelompok UMKM Aremahasta Manghayu Pertiwi Malang)

Febrianti, Claudia Sefti (2012) PENGARUH SELF ASSESSMENT SYSTEM TERHADAP TINDAKAN TAX EVASION (Survei pada Kelompok UMKM Aremahasta Manghayu Pertiwi Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

The research aim is to examine the effect of the Self Assessment System for Tax Evasion by using a sample of taxpayers in the group of SME Group Aremahasta Manghayu Pertiwi Malang. The data used in this study is the primary data. The questionnaire in this study using six indicators in the variable X is self-assessment system and the five indicators in the variable Y that is tax evasion measures. The analysis tools are simple linear regression analysis is to examine the effect of self-assessment system of tax evasion measures. The analysis is based on hypothesis testing using t test, t count values obtained count equal 4.514, while the t table in a significant level of 0.05 indicates a value of 2.028. This means that t count bigger than t table, so Ha is received. Thus, the self assessment system has a significant effect on tax evasion measures on SMEs taxpayer.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 12 Jan 2015 07:49
Last Modified: 12 Jan 2015 07:49
URI : http://eprints.umm.ac.id/id/eprint/14652

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