PRATAMA, ERIC YOGA (2025) PENGARUH PENGETAHUAN PAJAK, SANKSI PAJAK DAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Kasus diWilayah Kecamatan Larangan Kota Tangerang). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Micro, Small, and Medium Enterprises (MSMEs) constitute a strategically consequential domain that predominates within Indonesia's economic configuration, materially augmenting Gross Domestic Product (GDP) and labour absorption. Nevertheless, MSME tax observance continues to constitute a substantive concern, including within Larangan District, Tangerang City. This deficient observance is evinced by numerous MSME proprietors who retain inadequate comprehension of taxation dimensions, remit taxes belatedly, and forgo governmentally furnished fiscal concessions. This inquiry seeks to scrutinize the repercussions of fiscal knowledge, tax sanctions, and fiscal incentives upon MSME taxpayers' tax compliance. A quantitative orientation was operationalized through survey administration by disseminating questionnaires to 95 MSME proprietors holding a Tax Identification Number (NPWP). Information was scrutinized through SEM-PLS by means of SmartPLS 4.0. The findings disclose that fiscal knowledge and tax incentives exert positive and statistically substantive repercussions upon MSME taxpayer compliance. Conversely, tax sanctions exhibit no statistically substantive repercussion. These results intimate that pedagogical interventions and fiscal inducements are comparatively more efficacious in fortifying tax compliance than punitive interventions implemented through sanctions. Keywords: Tax Knowledge, Tax Sanctions, Tax Incentives, Tax Compliance, MSME Usaha, Mikro, Kecil, dan Menengah (UMKM) menjadi bidang strategis yang mendominasi tatanan ekonomi Indonesia melalui sumbangsih nyata atas penghasilan ekonomi nasional beserta penyerapan pekerja. Meskipun demikian, derajat ketaatan fiskal pada lingkungan UMKM masih menjadi permasalahan serius, termasuk di Kecamatan Larangan, Kota Tangerang. Rendahnya kepatuhan berikut tergambar melalui sejumlah besar pelaku UMKM belum menguasai aspek perpajakan, terlambat dalam membayar pajak, hingga tidak mendayagunakan keringanan fiskal sebagaimana disediakan melalui otoritas negara. Riset berikut dimaksudkan guna menelaah dampak wawasan fiskal, hukuman fiskal, serta insentif pungutan fiskal atas ketaatan wajib pajak UMKM. Pendekatan diterapkan berupa kuantitatif, memakai prosedur pencacahan lewat distribusi angket bagi 95 pelaku UMKM pemegang NPWP. Teknik analisis data menggunakan SEM-PLS dengan pendekatan PLS, melalui aplikasi PLS Seri 4.0. Perolehan riset memperlihatkan bahwasanya wawasan fiskal serta keringanan fiskal berdampak positif dan kuat atas ketaatan wajib pajak UMKM. Sebaliknya, sanksi fiskal tidak menunjukan dampak. Temuan ini mengindikasikan bahwasanya perspektif edukatif serta penyaluran keringanan perpajakan kian ampuh guna menaikkan ketaatan fiskal dibandingkan pendekatan represif lewat penalti. Kata Kunci: Pengetahuan Pajak, Sanksi Pajak, Insentif Pajak, Kepatuhan Pajak, UMKM
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43221010090 |
| Uncontrolled Keywords: | Pengetahuan Pajak, Sanksi Pajak, Insentif Pajak, Kepatuhan Pajak, UMKM |
| 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 > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 23 Sep 2026 15:04 |
| Last Modified: | 23 Sep 2026 15:04 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/104091 |
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