?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Faktor-Faktor+yang+Mempengaruhi+Kepatuhan++Wajib+Pajak+dalam+Membayar+Pajak+Wajib+Pajak+UMKM%0D%0A(+Studi+Empiris+pada+UMKM+di+Kota+Bandar+Lampung+)&rft.creator=Dayu+Aismawanto%2C+1311031024&rft.subject=HB+Economic+Theory&rft.description=Penelitian+ini+bertujuan+untuk+menguji+hubungan+dari+kesadaran+membayar+pajak%2C+pengetahuan+dan+pemahaman+membayar+pajak%2C+dan+sanksi+pajak+terhadap+kepatuhan+membayar+pajak+UMKM.+Untuk+mencapai+tujuan+penelitian%2C+penelitian+ini+dilakukan+dengan+meneliti+100+responden+di+sektor+UMKM+yang+berlokasi+di+Kota+Bandar+Lampung.+Menurut+hasil+penelitian%2C+peneliti+menganalisis+59+data+dari+76+data+yang+dikembalikan.+Berdasarkan+hasil+perhitungan+dengan+menggunkan+regresi%2C+peneliti+menemukan+bahwa+sanksi+perpajakan+secara+signifikan+memiliki+hubungan+terhadap+kepatuhan+membayar+pajak%2C+sedangkan+kesadaran%2C+pengetahuan+dan+pemahaman+perpajakan+tidak+berpengaruh+terhadap+kepatuhan+membayar+pajak.+Penelitian+ini+memberikan+kontribusi+yaitu+dalam+aspek+pengembangan+literatur+akuntansi+perpajakan+dan+akuntansi+keperilakuan+khususnya+pada+kepatuhan+membayar+pajak+wajib+pajak+UMKM.%0D%0AKata+kunci%3A+Kesadaran+Membayar+Pajak%2C+Pengetahuan+dan+pemahaman+Perpajakan%2C+Sanksi+Pajak%2C+Kepatuhan+Membayar+Pajak.%0D%0A%0D%0A%0D%0A%0D%0Aabstract%0D%0A%0D%0AThis+study+aims+to+examine+the+relationship+between+the+awareness+of+paying+taxes%2C+knowledge+and+understanding+of+paying+taxes%2C+and+tax+sanctions+on+compliance+to+pay+the+UMKM+tax.+To+achieve+research+objectives%2C+this+study+was+conducted+by+examining+100+respondents+in+the+sector+of+UMKM+located+in+Bandar+Lampung+City.+research%2C+the+researchers+analyzed+59+data+from+76+data+returned.+Based+on+calculations+using+regression%2C+the+researcher+found+that+tax+sanction+significantly+have+relation+to+tax+pay+compliance%2C+while+awareness%2C+knowledge+and+understanding+of+taxation+have+no+effect+on+tax+pay+compliance.+contribution+that+is+in+the+aspect+of+development+of+accounting+literature+taxation+and+accounting+keperilakuan+especially+on+compliance+to+pay+taxes+taxpayer+UMKM+%0D%0AKeywords%3A+Taxpayer+Awareness%2C+Tax+Knowledge+and+Understanding%2C+Tax+Sanctions%2C+Tax+Compliance&rft.publisher=UNIVERSITAS+LAMPUNG&rft.date=2018-01-17&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29950%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29950%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29950%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Dayu+Aismawanto%2C+1311031024++(2018)+Faktor-Faktor+yang+Mempengaruhi+Kepatuhan+Wajib+Pajak+dalam+Membayar+Pajak+Wajib+Pajak+UMKM+(+Studi+Empiris+pada+UMKM+di+Kota+Bandar+Lampung+).++UNIVERSITAS+LAMPUNG%2C+FAKULTAS+EKONOMI+DAN+BISNIS+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F29950%2F