DOKE, HERLINA THEODENSIA D (2021) PENGARUH PERUBAHAN TARIF PPh FINAL PP 46 TAHUN 2013 (1%) MENJADI PP 23 TAHUN 2018 (0,5%) , JANGKA WAKTU PENGENAAN TARIF PPh FINAL, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM BADAN (Survei Wajib Pajak UMKM Badan yang berada di wilayah Jabodetabek). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The target of the Directorate General of Taxes (DGT) to increase the State Budget and Revenue Expenditures (APBN) is to increase revenue in the taxation sector. However, the level of taxpayer compliance in Indonesia is still very low. This research analyzes and review the effect of changes in the final PPh PP 46 rate of 2013 (1%) to PP 23 of 2018 (0.5%), the period of imposition of the Final PPh rate, and the awareness of taxpayers compliance with macro, small, and medium enterprises (MSME) agency. The population of the research includes all corporate taxpayers who have businesses in Jabodetabek (Jakarta, Bogor, Depok, Tangerang, Bekasi) with the acquisition of 100 samples. Primary data were analyzed using the SEM (Structural Equation Models) method with PLS software. The results showed that changes in tax rates had a significant effect on tax compliance, changes in the period of imposition of tax rates had no significant effect on tax compliance, and tax awareness had a significant effect on tax compliance. It is hoped that this research will become one of the regulators' considerations in implicating policies related to increasing taxpayer compliance, especially corporate MSME taxpayers. Keywords: changes in tax rates, changes in the period of time of imposition of tax rates, tax awareness, tax compliance Target Direktorat Jenderal Pajak (DJP) untuk meningkatkan Anggaran dan Pendapatan Belanja Negara (APBN) adalah dengan meningkatkan penerimaan di sektor perpajakan. Akan tetapi tingkat kepatuhan wajib pajak di Indonesia masih sangat rendah. Studi ini menganalisa dan mengkaji pengaruh perubahan tarif PPh Final PP 46 tahun 2013 (1%) menjadi PP 23 tahun 2018 (0,5%), jangka waktu pengenaan tarif PPh Final, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak usaha makro, kecil dan menengah (UMKM) badan. Populasi dari penelitian mencakup seluruh wajib pajak badan yang memiliki usaha di Jabodetabek (Jakarta, Bogor, Depok, Tangerang, Bekasi) dengan perolehan 100 sampel. Data primer dianalisis menggunakan metode SEM (Structural Equation Models) dengan software PLS. Hasil penelitian menunjukan perubahan tarif pajak berpengaruh signifikan terhadap kepatuhan pajak, perubahan jangka waktu pengenaan tarif pajak tidak berpengaruh terhadap kepatuhan pajak, dan kesadaran pajak berpengaruh signifikan terhadap kepatuhan pajak. Diharapkan penelitian ini menjadi salah satu pertimbangan regulator dalam mengimplikasikan kebijakan terkait peningkatan kepatuhan wajib pajak khsusunya wajib pajak UMKM badan. Kata kunci : perubahan tarif pajak, perubahan jangka waktu pengenaan tarif pajak, kesadaran pajak, kepatuhan pajak
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