SALIM, ANDIKA (2025) PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN E-FILLING, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI UMKM (Studi Empiris pada KPP Pratama Kalideres tahun 2024). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The issue of compliance among individual taxpayers who are MSME entrepreneurs remains a challenge, especially in the working area of the Kalideres Tax Office. This study aims to determine the effect of tax awareness, e-Filing services, and tax understanding on the compliance of individual MSME taxpayers. This study uses a quantitative approach with data collection through the distribution of questionnaires to 100 respondents who are individual taxpayers of MSMEs registered at the Kalideres Tax Office. The analysis technique used is Partial Least Square - Structural Equation Modeling (PLS-SEM), which is processed using SmartPLS version 4.0 software. The results of the study indicate that taxpayer awareness has no effect on the level of compliance of individual taxpayers of MSMEs. Conversely, e-Filing services and tax understanding have been proven to have a positive and significant effect. The conclusion of this study emphasizes the importance of improving the quality of digital services and targeted tax education in order to support tax compliance among MSME players. Keywords: Compliance, Awareness, e-Filing, Tax Understanding Permasalahan kepatuhan wajib pajak orang pribadi pelaku UMKM masih menjadi tantangan, terutama di wilayah kerja KPP Pratama Kalideres. Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran perpajakan, pelayanan e-Filing, serta pemahaman perpajakan terhadap kepatuhan wajib pajak orang pribadi UMKM. Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data melalui penyebaran kuesioner kepada 100 responden yang merupakan wajib pajak orang pribadi UMKM terdaftar di KPP Pratama Kalideres. Teknik analisis yang digunakan adalah Partial Least Square - Structural Equation Modeling (PLSSEM) yang diolah dengan bantuan perangkat lunak SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak tidak memiliki pengaruh terhadap tingkat kepatuhan wajib pajak orang pribadi UMKM. Sebaliknya, layanan e-Filing dan pemahaman perpajakan terbukti berpengaruh positif dan signifikan. Kesimpulan dari penelitian ini menekankan pentingnya peningkatan kualitas layanan digital dan penyuluhan perpajakan yang tepat sasaran dalam rangka mendukung kepatuhan pajak pelaku UMKM. Kata Kunci: Kepatuhan, Kesadaran, e-Filing, Pemahaman Perpajakan
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43221110050 |
| Uncontrolled Keywords: | Kepatuhan, Kesadaran, e-Filing, Pemahaman Perpajakan |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 20 Feb 2026 08:35 |
| Last Modified: | 20 Feb 2026 08:35 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/101066 |
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