CHARVIANY, MASAYU FENNY AMALIA (2024) PENGARUH PELAYANAN PAJAK, TARIF PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM PRIA DAN WANITA (Studi Kasus Pelaku UMKM Orang Pribadi di Pasar Tanah Abang). S2 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Tujuan dilakukannya penelitian ini adalah untuk mengetahui apakah terdapat perbedaan pengaruh pelayanan pajak, tarif pajak, dan sanksi pajak terhadap kepatuhan wajib pajak UMKM pria dan wanita. Penelitian ini dilakukan kepada wajib pajak orang pribadi pelaku UMKM yang ada di Pasar Tanah Abang. Penelitian ini merupakan penelitian kuantitatif. Sampel pada penelitian ini diambil menggunakan random sampling. Jumlah sampel yang digunakan sebanyak 230 responden yang terdiri dari 115 responden pria dan 115 responden wanita. Data yang diperoleh dianalisis menggunakan PLS (Partial Least Square) dengan pendekatan indikator reflektif menggunakan program SmartPLS 3.3.3. Hasil dari Penelitian ini menunjukan bahwa Pelayanan Pajak, Tarif Pajak, dan Sanksi Pajak berpengaruh signifikan positif terhadap Kepatuhan Pajak pelaku UMKM Pria dan pelaku UMKM Wanita di Pasar Tanah Abang, sementara Sanksi Pajak hanya berpengaruh positif terhadap Kepatuhan Pajak Pelaku UMKM Wanita, sedangkan tidak berpengaruh terhadap Kepatuhan Pajak pelaku UMKM Pria. The purpose of this research is to find out whether there are differences in the influence of tax services, tax rates and tax sanctions on the compliance of male and female MSME taxpayers. This research was conducted on individual taxpayers who are MSMEs in Tanah Abang Market. This research is quantitative research. The sample in this study was taken using random sampling. The total sample used was 230 respondents consisting of 115 male respondents and 115 female respondents. The data obtained was analyzed using PLS (Partial Least Square) with a reflective indicator approach using the SmartPLS 3.3.3 program. The results of this research show that Tax Services, Tax Rates, and Tax Sanctions have a significant positive effect on the Tax Compliance of Male MSMEs and Female MSMEs in Tanah Abang Market, while Tax Sanctions only have a positive effect on the Tax Compliance of Female MSMEs, while they have no effect on Tax Compliance of Male MSME Actors.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55521120053 |
| Uncontrolled Keywords: | Pelayanan Pajak, Tarif Pajak, Sanksi Pajak, Kepatuhan Wajib Pajak, UMKM Tax Services, Tax Rates, Tax Sanctions, Taxpayer Compliance, MSMEs |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | NAYLA AURA RAYANI |
| Date Deposited: | 10 Aug 2024 06:52 |
| Last Modified: | 10 Aug 2024 06:52 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/90149 |
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