PERMATASARI, DEVY (2026) KEPATUHAN PAJAK DIPENGARUHI SIKAP, NORMA SUBJEKTIF DAN KONTROL PERILAKU PERSEPSIAN DENGAN NIAT KEPATUHAN SEBAGAI VARIABEL MEDIASI DI INDUSTRI MIKRO DAN KECIL (IMK) JAKARTA TIMUR. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study examines the effects of attitude, subjective norms, and perceived behavioral control on tax compliance by positioning compliance intention as a mediating variable among Micro and Small Industry (MSI) actors in East Jakarta. Tax compliance within the MSI sector remains a significant concern in efforts to optimize government revenue, particularly due to differences in administrative capacity and levels of tax literacy among business owners. The study adopts a quantitative approach grounded in the Theory of Planned Behavior (TPB), which conceptualizes compliance behavior as an outcome of psychological processes driven by individual attitudes, social influences, perceived capability, and intention as the most immediate predictor of actual behavior. Primary data were gathered through questionnaires administered to MSI taxpayers and analyzed using the Partial Least Squares–Structural Equation Modeling (PLSSEM) method. The results demonstrate that attitude, subjective norms, and perceived behavioral control positively affect compliance intention. Furthermore, compliance intention shows a significant positive effect on tax compliance and serves as a mediating mechanism linking the three psychological determinants to compliance behavior. These findings suggest that tax compliance is shaped not only by regulatory enforcement and sanctions but also by psychological, social, and capability-related factors. This research contributes to the development of TPB within the context of MSI taxation and provides practical insights for tax authorities in designing behavior-based policies through education, outreach, and administrative simplification to support sustainable tax compliance. Keywords: tax compliance, attitudes, subjective norms, perceived behavioral control, compliance intention, Theory of Planned Behavior, micro and small industries. Penelitian ini bertujuan untuk menguji pengaruh sikap, norma subjektif, dan kontrol perilaku persepsian terhadap kepatuhan pajak dengan menempatkan niat kepatuhan sebagai variabel mediasi pada pelaku Industri Mikro dan Kecil (IMK) di Jakarta Timur. Tingkat kepatuhan pajak pada sektor IMK masih menjadi isu penting dalam upaya peningkatan penerimaan negara, mengingat karakteristik pelaku usaha yang beragam, khususnya dalam aspek kemampuan administrasi dan pemahaman perpajakan. Penelitian ini menggunakan pendekatan kuantitatif dengan kerangka Theory of Planned Behavior (TPB), yang menjelaskan bahwa perilaku kepatuhan merupakan hasil proses psikologis yang dipengaruhi oleh sikap, tekanan sosial, persepsi kemampuan, serta niat sebagai determinan paling dekat terhadap perilaku aktual. Data dikumpulkan melalui penyebaran kuesioner kepada wajib pajak IMK dan dianalisis menggunakan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa sikap, norma subjektif, dan kontrol perilaku persepsian berpengaruh positif terhadap niat kepatuhan. Selain itu, niat kepatuhan terbukti memiliki pengaruh positif dan signifikan terhadap kepatuhan pajak serta berfungsi sebagai variabel mediasi dalam hubungan antara ketiga faktor psikologis tersebut dengan perilaku kepatuhan. Temuan ini menegaskan bahwa kepatuhan pajak tidak hanya ditentukan oleh regulasi dan sanksi, tetapi juga dipengaruhi oleh faktor psikologis, sosial, serta persepsi kemampuan wajib pajak. Penelitian ini memberikan kontribusi pada pengembangan TPB dalam konteks perpajakan sektor IMK serta memberikan implikasi praktis bagi perumusan kebijakan perpajakan berbasis perilaku. Kata kunci: kepatuhan pajak, sikap, norma subjektif, kontrol perilaku persepsian, niat kepatuhan, Theory of Planned Behavior, IMK.
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