PENGARUH KEBIJAKAN TARIF PAJAK, IMPLEMENTASI PMK 66 TAHUN 2023, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI PAJAK SEBAGAI VARIABEL MODERASI (STUDI PADA WAJIB PAJAK YANG TERDAFTAR DI KPP PRATAMA JAKARTA KELAPA GADING)

AWALUDIN, AWALUDIN (2026) PENGARUH KEBIJAKAN TARIF PAJAK, IMPLEMENTASI PMK 66 TAHUN 2023, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI PAJAK SEBAGAI VARIABEL MODERASI (STUDI PADA WAJIB PAJAK YANG TERDAFTAR DI KPP PRATAMA JAKARTA KELAPA GADING). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kebijakan tarif pajak, implementasi PMK 66 Tahun 2023, dan sanksi pajak terhadap kepatuhan pajak wajib pajak dengan sosialisasi pajak sebagai variabel moderasi. Kepatuhan pajak merupakan faktor krusial dalam mendukung penerimaan negara, sehingga penting untuk mengevaluasi efektivitas kebijakan fiskal dan edukasi perpajakan terhadap perilaku wajib pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap wajib pajak yang terdaftar di KPP Pratama Jakarta Kelapa Gading. Data diperoleh melalui kuesioner yang disebarkan secara langsung dan dianalisis menggunakan teknik analisis regresi berganda dan Moderated Regression Analysis (MRA). Populasi pada penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Kelapa Gading serta metode penentuan sampel pada penelitian ini menggunakan simple random sampling. Berdasarkan perhitungan di dapatkan sampel sebesar 140 wajib pajak. Metode analisis data pada penelitian ini menggunakan alat analisis SMARTPLS Versi 3.2.9. Hasil pada penelitian ini menunjukkan bahwa kebijakan tarif pajak tidak berpengaruh terhadap kepatuhan wajib pajak sedangkan implementasi PMK 66 Tahun 2023 dan sanksi pajak berpengaruh terhadap kepatuhan wajib pajak serta dengan adanya variabel interaksi menunjukkan bahwa sosialisasi pajak memperkuat hubungan kebijakan tarif pajak dan implementasi PMK 66 Tahun 2023 namun sosialisasi pajak memperlemah hubungan sanksi pajak terhadap kepatuhan wajib pajak di KPP Pratama Jakarta Kelapa Gading This study aims to examine the influence of tax rate policy, the implementation of PMK 66 of 2023, and tax sanctions on taxpayer compliance, with tax socialization as a moderating variable. Tax compliance is a crucial factor in supporting state revenue; therefore, it is important to evaluate the effectiveness of fiscal policies and tax education on taxpayer behavior. This research employs a quantitative approach using a survey method on taxpayers registered at the KPP Pratama Jakarta Kelapa Gading. The data were collected through questionnaires distributed directly to respondents and analyzed using multiple regression analysis and Moderated Regression Analysis (MRA). The population in this study consists of individual taxpayers registered at KPP Pratama Kelapa Gading, with the sampling method determined through simple random sampling. Based on the calculations, a total of 140 taxpayers were obtained as the sample. Data analysis in this study was carried out using the SMARTPLS Version 3.2.9 software. The results of this study indicate that the tax rate policy does not significantly influence taxpayer compliance, while the implementation of PMK 66 of 2023 and tax sanctions have a significant positive effect on taxpayer compliance. Furthermore, the interaction variable shows that tax socialization strengthens the relationship between tax rate policy and the implementation of PMK 66 of 2023; however, tax socialization weakens the relationship between tax sanctions and taxpayer compliance at KPP Pratama Jakarta Kelapa Gading.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55524110033
Uncontrolled Keywords: Kepatuhan Pajak, Kebijakan Tarif Pajak, Implementasi PMK 66 Tahun 2023, Sanksi Pajak, Sosialisasi Pajak, Tax Compliance, Tax Rates, PMK 66 of 2023, Tax Sanctions, Tax Socialization.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ARDIFTA DWI AFRIANI
Date Deposited: 23 Feb 2026 02:25
Last Modified: 23 Feb 2026 02:25
URI: http://repository.mercubuana.ac.id/id/eprint/101104

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