PATMAWATI, EFI TRI (2023) PENGARUH PERUBAHAN TARIF PAJAK UMKM DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL MODERASI. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research was conducted to know the influence of changes in the SMEs tax rate and the modernization of the tax administration system on taxpayer compliance with tax knowledge as a moderating variable . In this study, the influence of changes in the SMEs tax rate and the modernization of the tax administration system are independent variables and taxpayer compliance for SMEs in Jakarta is the dependent variable. The population in this research is The Industrial SMEs Businessmen of Jakarta. This research uses a quantitative approach with data collection techniques using questionnaires that are given directly or through intermediaries to SMEs Taxpayer in Jakarta . The number off samples used was 64 respondens with the sampling method is convenience sampling. The results showed: (1) Changes in SMEs tax rates have a significant effect on taxpayer compliance. (2) Modernization of the tax administration system has a significant effect on taxpayer compliance. (3) Knowledge of taxation moderates changes in SMEs tax rates on taxpayer compliance. (4) Knowledge of taxation moderates the modernization of the tax administration system on taxpayer compliance. Keywords : Tax rates, modernization, tax knowledge, taxpayer compliance, SMEs and Government Regulation No. 23 of 2018 Penelitian ini dilakukan untuk mengetahui pengaruh perubahan tarif pajak UMKM dan modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak dengan pengetahuan perpajakan sebagai variabel moderasi. Di dalam penelitian ini pengaruh perubahan tarif pajak UMKM dan modernisasi sistem administrasi perpajakan sebagai variabel independen, dan kepatuhan wajib pajak UMKM di Jakarta merupakan variabel dependen. UMKM di Jakarta adalah populasi dalam penelitian ini. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengambilan data menggunakan penyebaran kuesioner yang diberikan secara langsung maupun melalui perantara kepada wajib pajak UMKM di Jakarta. Jumlah sample yang digunakan sebanyak 64 responden dengan metode pengambilan sample secara convenience sampling. Hasil penelitian menunjukkan : (1) Perubahan tarif pajak UMKM memiliki pengaruh signifikan terhadap kepatuhan wajib pajak. (2) Modernisasi sistem administrasi perpajakan memiliki pengaruh signifikan terhadap kepatuhan wajib pajak. (3) Pengetahuan perpajakan memoderasi perubahan tarif pajak UMKM terhadap kepatuhan wajib pajak. (4) Pengetahuan perpajakan memoderasi modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak. Kata Kunci : Tarif, modernisasi, pengetahuan pajak, kepatuhan wajib pajak, UMKM, PP 23 Tahun 2018
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