Rahmawati, Irviana Kiki, Akhmad Afnan, S.E., M.Acc. (2021) Tingkat Pemahaman Wajib Pajak UMKM Terhadap Insentif Pajak Covid-19 Pada Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan (KP2KP) Muntilan. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This report aims to determine the level of understanding of MSME taxpayers on the Covid-19 tax incentives at the Muntilan Tax Counseling and Consulting Service Office (KP2KP). The Covid-19 tax incentive is one of the policies in the field of taxation issued by the Ministry of Finance of the Republic of Indonesia in response to the impact of the Covid-19 pandemic. KP2KP Muntilan has made various efforts in order to socialize the Covid-19 tax incentive policy to taxpayers. This research uses quantitative research method with descriptive research type. This research is sourced from primary data and secondary data. The data was collected by means of a literature study as well as field studies, such as distributing questionnaires, interviews, and direct observation of the author at KP2KP Muntilan. The results of the study indicate that MSME taxpayers in Magelang Regency do not fully know, understand and provide a positive response regarding Covid-19 tax incentives.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
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| Uncontrolled Keywords: | Covid-19 tax incentives, MSMEs, tax socialization |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 23 Sep 2021 09:43 |
| Last Modified: | 13 Oct 2021 06:57 |
| URI: | http://eprints.uty.ac.id/id/eprint/8265 |
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