AFFIAH, ADINDA SEKAR NUR (2026) PENGARUH PEMAHAMAN PERPAJAKAN, SANKSI PAJAK, KUALITAS PELAYANAN DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus UMKM Kecamatan Cipondoh). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine and obtain empirical evidence regarding the influence of taxation understanding, tax penalties, service quality, and education level on the tax compliance of MSMEs in Cipondoh Subdistrict. The study was conducted using a quantitative approach through a survey method, namely distributing questionnaires to 125 MSME actors who were selected as samples based on Hair's formula. The collected data were then analyzed using the Partial Least Square (PLS) method with the help of SmartPLS software. The analysis results show that tax understanding, service quality, and education level have a positive and significant effect on MSME taxpayer compliance, while tax penalties do not show a significant effect. These findings indicate that the level of MSME taxpayer compliance is more influenced by internal factors, such as understanding and education, and external factors in the form of service quality, than by sanctions. This study is based on the Theory of Planned Behavior, which explains that compliance behavior is influenced by attitudes, subjective norms, and perceptions of behavioral control. The results of this study are expected to provide input for the Directorate General of Taxes and the government in designing more educational and persuasive policies to improve MSME taxpayer compliance. Keywords: Tax Understanding, Tax Penalties, Service Quality, Education Level, Tax Compliance of Micro, Small, and Medium Enterprises. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenai pengaruh pemahaman perpajakan, sanksi pajak, kualitas pelayanan, serta tingkat pendidikan terhadap kepatuhan wajib pajak UMKM di Kecamatan Cipondoh. Penelitian dilakukan dengan pendekatan kuantitatif melalui metode survei, yaitu penyebaran kuesioner kepada 125 pelaku UMKM yang ditetapkan sebagai sampel berdasarkan rumus Hair. Data yang terkumpul kemudian dianalisis menggunakan metode Partial Least Square (PLS) dengan bantuan perangkat lunak SmartPLS. Hasil analisis menunjukkan bahwa pemahaman perpajakan, kualitas pelayanan, dan tingkat pendidikan memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM, sedangkan sanksi pajak tidak menunjukkan pengaruh yang signifikan. Temuan ini mengindikasikan bahwa tingkat kepatuhan wajib pajak UMKM lebih banyak dipengaruhi oleh faktor internal, seperti pemahaman dan pendidikan, serta faktor eksternal berupa kualitas pelayanan, dibandingkan dengan faktor sanksi. Penelitian ini berlandaskan pada Theory of Planned Behavior yang menjelaskan bahwa perilaku kepatuhan dipengaruhi oleh sikap, norma subjektif, dan persepsi kontrol perilaku. Hasil penelitian ini diharapkan dapat menjadi masukan bagi Direktorat Jenderal Pajak dan pemerintah dalam merancang kebijakan yang lebih edukatif dan persuasif untuk meningkatkan kepatuhan wajib pajak UMKM. Kata kunci: Pemahaman Perpajakan, Sanksi Pajak, Kualitas Pelayanan, Tingkat Pendidikan, Kepatuhan Wajib Pajak UMKM.
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