PENGARUH INSENTIF DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN PEMAHAMAN PERPAJAKAN SEBAGAI VARIABEL MODERASI (Studi Kasus di Wilayah Kec. Larangan Kota Tangerang)

LESTARI, PUJI (2023) PENGARUH INSENTIF DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN PEMAHAMAN PERPAJAKAN SEBAGAI VARIABEL MODERASI (Studi Kasus di Wilayah Kec. Larangan Kota Tangerang). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The tax sector is the largest source of the state revenue. Optimizing tax revenue is closely related to taxpayer compliance. This study aims to examine and analyzes the effect of tax incentives and sanctions on MSE taxpayer compliance influenced by the understanding of taxation as a moderating variable for MSMEs in the Larangan District, Tangerang City. The sampling method used is the probability sampling method. This study has a total population of 1,590 and is calculated using the slovin formula, obtained by a total sample of 95 respondents spread across the District of Larangan, Tangerang City. The results of this study indicate that the variable incentives and tax sanctions each have a significant effect on taxpayer compliance. Understanding of taxation strengthens the effect of tax incentives and sanctions respectively on taxpayer compliance. Keywords: Incentives, Tax Sanctions, Taxpayer Compliance, Understanding of Taxation, MSMEs. Sektor perpajakan merupakan sumber penerimaan negara yang terbesar. Mengoptimalkan penerimaan pajak sangat erat kaitannya dengan kepatuhan wajib pajak. Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh insentif dan sanksi pajak terhadap kepatuhan Wajib Pajak UMK dengan dipengaruhi oleh pemahaman perpajakan sebagai variabel moderasi UMKM di wilayah Kecamatan Larangan Kota Tangerang. Metode pengambilan sampel yang digunakan adalah metode probability sampling. Penelitian ini memilki jumlah populasi sebanyak 1.590 dan dihitung dengan menggunakan rumus slovin didapat jumlah sampel sebanyak 95 responden yang tersebar di wilayah Kecamatan Larangan Kota Tangerang. Hasil penelitian ini menunjukkan bahwa variable insentif dan sanksi pajak masing-masing berpengaruh signifikan kepatuhan wajib pajak. Pemahaman perpajakan memperkuat pengaruh insentif dan sanksi pajak masing-masing terhadap kepatuhan wajib pajak. Kata Kunci: Insentif, Sanksi Pajak, Kepatuhan Wajib Pajak, Pemahaman Perpajakan, UMKM.

Item Type: Thesis (S2)
Call Number CD: CD/555. 23 013
NIM/NIDN Creators: 55520120058
Uncontrolled Keywords: Insentif, Sanksi Pajak, Kepatuhan Wajib Pajak, Pemahaman Perpajakan, 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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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: Pascasarjana > Magister Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 31 May 2023 02:27
Last Modified: 31 May 2023 02:27
URI: http://repository.mercubuana.ac.id/id/eprint/77885

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