Papers by Gadis Puri Rahayu
Indonesia's tax ratio is small. UMKM is the biggest contributor for GDP but it pays tax slightly.... more Indonesia's tax ratio is small. UMKM is the biggest contributor for GDP but it pays tax slightly. So it makes tax gap. Government Regulation Number 46 Year 2013 is government's effort to increase compliance of taxpayer who is category of UMKM. The effort to increase compliance will be implemented using tax simply. However, tax income on Government Regulation Number 46 Year 2013 is injustice because tax final based on1% from gross income for all kind of business such as trade, service or industry. The purpose of this research is to determine whether the perception tax fair and perception tax simple affect taxpayer compliance UMKM after determining of Government Regulation Number 46 Year 2013. The approach of this research used quantitative with double linier regression analyze. The primary data was obtained by spreading questionnaires using accidental sampling technique to 95 taxpayers who pay tax income on Government Regulation Number 46 Year 2013 in KPP Pratama Lamongan. The statistical calculations in this research used SPSS 20.0 software. The result of the research showed that perception tax fair did not have influence toward taxpayer compliance whereas perception tax simple had positive influence toward taxpayer compliance in KPP Pratama Lamongan.
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Papers by Gadis Puri Rahayu