JOVITA, EDELLWYS (2026) PENGARUH KESADARAN PAJAK DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERATING (Studi Empiris pada Pelaku Usaha E-Commerce Tahun 2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of tax awareness and tax understanding on taxpayer compliance with tax sanctions as a moderating variable among ecommerce business actors in 2022. The rapid growth of e-commerce in Indonesia since the Covid-19 pandemic has created significant potential for tax revenue. However, many e-commerce business actors, especially MSMEs, still lack understanding of their tax obligations, resulting in suboptimal taxpayer compliance. This research uses a quantitative method with a causal approach. The sample consists of 93 e-commerce business actors on the Shopee marketplace selected using the simple random sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS. The results show that tax awareness and tax understanding have a positive effect on taxpayer compliance, and tax sanctions strengthen this relationship. Keywords: Tax Awareness, Tax Understanding, Taxpayer Compliance, Tax Sanctions, E-Commerce. Penelitian ini bertujuan menganalisis pengaruh kesadaran pajak dan pemahaman pajak terhadap kepatuhan wajib pajak dengan sanksi pajak sebagai variabel moderasi pada pelaku usaha e-commerce tahun 2022. Pertumbuhan ecommerce di Indonesia yang pesat sejak pandemi Covid-19 memberikan potensi besar terhadap penerimaan pajak. Namun, masih banyak pelaku usaha e-commerce, khususnya UMKM, yang belum memahami kewajiban perpajakan sehingga kepatuhan wajib pajak belum optimal. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal. Sampel penelitian berjumlah 93 pelaku usaha e-commerce pada marketplace Shopee yang dipilih menggunakan teknik simple random sampling. Data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa kesadaran pajak dan pemahaman pajak berpengaruh positif terhadap kepatuhan wajib pajak, serta sanksi pajak memperkuat pengaruh tersebut. Kata Kunci: Kesadaran Pajak, Pemahaman Pajak, Kepatuhan Wajib Pajak, Sanksi Pajak, E-Commerce.
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