PENGARUH TINGKAT PEMAHAMAN, KESADARAN WAJIB PAJAK DAN PERSEPSI SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Empiris UMKM di Wilayah Kecamatan Senen Jakarta Pusat)

AKLI, ROSIFUL (2019) PENGARUH TINGKAT PEMAHAMAN, KESADARAN WAJIB PAJAK DAN PERSEPSI SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Empiris UMKM di Wilayah Kecamatan Senen Jakarta Pusat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The population Growth Of SMEs every year has increased. But the increase population growth Of SMEs is not matched by the tax compliance with paying taxes. This study examines the level of taxpayer compliance Of SMEs in Kecamatan Senen Jakarta Pusat, using independent variables : understanding, awareness and tax sanctions. The purpose of the reseach is analyze the effect of understanding, awareness and tax sanctions to taxpayer compliance of SMEs in Kecamatan Senen Jakarta Pusat. Data was collected by distributing questionnaires with the Simple Random Sampling method by total of 108 respondents. Data processing is done by using descriptive statistical tests, validity test, reliability test, classic assumption test, coefficient of determination test, multiple linear analysis test and hypothesis test with the support of Statistical Product and Service Solution (SPSS) version 22 and Microsoft Excel 2007 applications. Research results show that the understanding, awareness and tax sanctions has a positive and significant effect to taxpayer compliance of SMEs in Kecamatan Senen Jakarta Pusat. Keywords : Taxpayer Compliance, Understanding, Awareness, Tax Sanctions Pertumbuhan jumlah UMKM setiap tahun semakin meningkat. Namun bertambahnya jumlah UMKM tidak diimbangi dengan kepatuhan wajib pajak dalam membayar pajak. Penelitian ini mengkaji tingkat kepatuhan wajib pajak UMKM di wilayah Kecamatan Senen Jakarta Pusat, dengan menggunakan beberapa variabel bebas seperti pemahaman kesadaran dan sanksi pajak. Tujuan penelitian ini adalah menganalisis pengaruh pemahaman, kesadaran dan sanksi pajak terhadap kepatuhan wajib pajak UMKM. Data dikumpulkan dengan menyebar kuesioner dengan metode Simple Random Sampling sebanyak 108 responden. Pengolahan data dilakukan dengan menggunakan uji statistik deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, uji koefisien determinasi, uji analisis linear berganda dan uji hipotesis dengan bantuan Statistical Product and Service Solution (SPSS) versi 22 dan Microsoft Excel 2007. Hasil penelitian ini menunjukan bahwa variabel pemahaman, kesadaran, dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM di wilayah Kecamatan Senen Jakarta Pusat. Kata Kunci : Kepatuhan Wajib Pajak, Pemahaman, Kesadaran, Sanksi Pajak

Item Type: Thesis (S1)
NIM: 43215120119
Uncontrolled Keywords: Kepatuhan Wajib Pajak, Pemahaman, Kesadaran, Sanksi Pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
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
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
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 12 Jun 2019 07:32
Last Modified: 12 Jun 2019 07:32
URI: http://repository.mercubuana.ac.id/id/eprint/48853

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