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      "abstract": "BUNGA LESTARI 022120145. Pengaruh Pemahaman Pp No. 55 Tahun 2022 Terhadap \r\nKepatuhan Wajib Pajak Umkm Dengan Pemahaman Insentif Pph Final Umkm Ditanggung\r\nPemerintah Sebagai Variabel Moderasi Pada Wajib Pajak Umkm Di Kota Bogor. Dibawah \r\nbimbingan : Prof. Dr. Yohanes Indrayono, Ak., M.M, C.A. dan Dr. Yan Noviar Nasution, SE.,MM.\r\n2024. \r\nPenelitian ini bertujuan untuk menganalisis pengaruh Peraturan Pemerintah (PP) No. 55 \r\nTahun 2022 terhadap kepatuhan wajib pajak UMKM dengan pemahaman insentif Pajak \r\nPenghasilan (PPh) Final UMKM yang ditanggung pemerintah sebagai variabel moderasi. \r\nPenelitian ini dilatarbelakangi oleh pentingnya peran UMKM dalam perekonomian Indonesia serta \r\nperlunya meningkatkan kepatuhan pajak melalui regulasi yang efektif. \r\nMetode penelitian yang digunakan adalah kuantitatif dengan pendekatan Partial Least \r\nSquare (PLS). Data diperoleh melalui kuesioner yang disebarkan kepada 357 wajib pajak UMKM \r\ndi Kota Bogor. Analisis data dilakukan untuk menguji pengaruh langsung dan efek moderasi antara \r\nvariabel yang diteliti. \r\nHasil penelitian menunjukkan bahwa pemahaman terhadap PP No. 55 Tahun 2022 \r\nmemiliki pengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM. Selain itu, \r\npemahaman insentif PPh Final UMKM yang ditanggung pemerintah memperkuat hubungan antara \r\npemahaman peraturan tersebut dengan kepatuhan wajib pajak. \r\nKesimpulan dari penelitian ini adalah bahwa kebijakan insentif pajak dan pemahaman \r\nregulasi berperan penting dalam meningkatkan kepatuhan wajib pajak UMKM. Implikasi \r\npenelitian ini adalah perlunya peningkatan sosialisasi peraturan dan insentif pajak kepada pelaku \r\nUMKM untuk mengoptimalkan penerapan kebijakan pajak di Indonesia. \r\nKata Kunci: PP No. 55 Tahun 2022, Kepatuhan Wajib Pajak, UMKM, Insentif PPh Final, Partial \r\nLeast Square",
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      "title": "Pengaruh Pemahaman Pp No. 55 Tahun 2022 Terhadap \r\nKepatuhan Wajib Pajak Umkm Dengan Pemahaman Insentif Pph Final Umkm Ditanggung\r\nPemerintah Sebagai Variabel Moderasi Pada Wajib Pajak Umkm Di Kota Bogor",
      "eprintid": 11064,
      "department": "Program Studi Akuntansi",
      "rev_number": 12
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