PENGARUH PEMAHAMAN SELF ASSEMENT SYSTEM, KUALITAS PELAYANAN PERPAJAKAN, SANKSI PERPAJAKAN DAN LOVE OF MONEY TERHADAP KEPATUHAN WAJIB PAJAK (Wajib Pajak Usaha Mikro, Kecil, dan Menengah (UMKM) di Jakarta)

KIRANA, CHANDRA ICHSAN (2024) PENGARUH PEMAHAMAN SELF ASSEMENT SYSTEM, KUALITAS PELAYANAN PERPAJAKAN, SANKSI PERPAJAKAN DAN LOVE OF MONEY TERHADAP KEPATUHAN WAJIB PAJAK (Wajib Pajak Usaha Mikro, Kecil, dan Menengah (UMKM) di Jakarta). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Taxes are mandatory contributions to the state owed by individuals or bodies that are compelling in nature based on the Law, by not obtaining direct rewards and being used by the state for the greatest prosperity of the people. This study aims to examine the Understanding of the Self-Assement System, the Quality of Taxation Services, Tax Sanctions, and Love Of Money on Taxpayer Compliance. The population used in this study were MSME taxpayers in Jakarta. The sampling method in this study was random sampling so that the sample obtained was 103 processed MSMEs. The data analysis method uses multiple regression analysis with the SPSS 23 application. The results of this study indicate that the Self-Assement System has no effect on MSME taxpayer compliance, the quality of tax services has a positive and significant effect on MSME taxpayer compliance. Tax sanctions have a positive and significant effect on MSME taxpayer compliance. Love Of Money has a positive and significant effect on MSME taxpayer compliance. Keywords: Understanding of the Self-Assement System, Quality of Taxation Services, Tax Sanctions, and Love Of Money, Taxpayer Compliance. Pajak ialah kontribusi wajib kepada negara yang terutang oleh orang individu ataupun badan yang bersifat memaksa yang bersumber pada Undang-Undang, dengan tidak memperoleh imbalan secara langsung serta digunakan negara sebesarbesarnya kemakmuran rakyat. Penelitian ini bertujuan untuk menguji Pemahaman Self Assement System, Kualitas Pelayanan Perpajakan, Sanksi Perpajakan, dan Love Of Money terhadap Kepatuhan Wajib Pajak. Populasi yang digunakan pada penelitian ini adalah Wajib Pajak UMKM di Jakarta. Metode pengambilan sampel dalam penelitian ini adalah random sampling sehingga sampel yang diperoleh sebanyak 103 UMKM yangdiolah. Metode analisis data menggunakan analisis regresi berganda dengan aplikasi SPSS 23. Hasil penelitian ini menunjukkan bahwa Self Assement System tidak berpengaruh terhadap Kepatuhan Wajib Pajak UMKM, kualitas pelayanan perpajakan berpengaruh secara positif dan signifikan terhadap Kepatuhan Wajib Pajak UMKM. Sanksi perpajakan berpengaruh secara positif dan signifikan terhadap Kepatuhan Wajib Pajak UMKM. Love Of Money berpengaruh secara positif dan signifikan terhadap Kepatuhan Wajib Pajak UMKM. Kata Kunci: Pemahaman Self Assement System, Kualitas Pelayanan Perpajakan, Sanksi Perpajakan, dan Love Of Money, Kepatuhan Wajib Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 036
Call Number: SE/32/24/023
NIM/NIDN Creators: 43219010153
Uncontrolled Keywords: Pemahaman Self Assement System, Kualitas Pelayanan Perpajakan, Sanksi Perpajakan, dan Love Of Money, Kepatuhan Wajib Pajak
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.02 Management of Enterprises of Specific Sizes and Scopes/Pengelolaan Usaha dengan Ukuran dan Lingkup Tertentu > 658.022 Small Enterprises/Usaha Kecil
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 15 Mar 2024 01:49
Last Modified: 16 Mar 2024 05:21
URI: http://repository.mercubuana.ac.id/id/eprint/87146

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