VALDANA, TASYA (2019) PENGARUH SOSIALISASI PERPAJAKAN, PERUBAHAN TARIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (SURVEY WAJIB PAJAK UMKM YANG TERDAFTAR DI KPP PRATAMA KEBAYORAN BARU TIGA JAKARTA SELATAN). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine or determine the effect of tax socialization, the quality of tax services, tax penalities, and the effectiveness of the tax system on taxpayer compliance MSME. This research was conducted at MSME registered in KPP Pratama Kebayoran Baru Tiga South of Jakarta. The data used in this study is the primary data by spreading the questionnaires to MSME registered in KPP Pratama Kebayoran Baru Tiga South of Jakarta. The samples used was 100 respondents with simple random sampling method. Data analysis methods used are descriptive statistic, validity test, reliability test, classic assumption test, f test, t test, coefficient of determination (R²) and multiple regression analysis. Based on the results of the analysis can be concludedthat the variables of the changes in tax rates, and tax sanctions have a positive and significant effect on the taxpayers compliance MSME. While the taxation socialization does not affect taxpayer compliance MSME. Keywords: tax socialization, changes in tax rates, and tax sanctions, taxpayer compliance, MSME. Penelitian ini bertujuan menguji atau mengetahui pengaruh sosialisasi perpajakan, perubahan tarif pajak, dan sanksi pajak terhadap kepatuhan wajib pajak UMKM. Penelitian ini dilakukan pada UMKM yang terdaftar di KPP Pratama Kebayoran Baru Tiga Jakarta Selatan. Data yang digunakan dalam penelitian ini adalah data primer dengan metode survei melalui penyebaran kuesioner kepada UMKM yang terdaftar di KPP Pratama Kebayoran Baru Tiga Jakarta Selatan. Sampel yang digunakan sebanyak 100 responden dengan menggunakan metode simple random sampling. Metode analisis data yang digunakan adalah analisis deskriptif, uji validitas, uji realibilitas, uji asumsi klasik, uji koefisien determinasi (R2), uji statistik f, uji statistik t, dan analisis regresi berganda. Berdasarkan hasil analisis dapat diambil kesimpulan bahwa variabel perubahan tarif pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM. Sedangkan sosialisasi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak UMKM. Kata kunci: sosialisasi perpajakan, perubahan tarif pajak, sanksi pajak, kepatuhan wajib pajak, UMKM.
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