ANALISIS PENGARUH INSENTIF PAJAK, SANKSI PAJAK DAN PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO DAN KECIL DI KECAMATAN CENGKARENG KOTA JAKARTA BARAT

BAHARUDDIN, MUHAMAD (2024) ANALISIS PENGARUH INSENTIF PAJAK, SANKSI PAJAK DAN PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO DAN KECIL DI KECAMATAN CENGKARENG KOTA JAKARTA BARAT. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to analyze the influence of tax incentives, tax sanctions and tax services on taxpayer compliance for micro and small businesses in Cengkareng District, West Jakarta City. Taxpayer compliance is an important factor in optimizing state tax revenues. This research combines quantitative methods with a survey approach through questionnaires distributed to respondents who are micro and small business actors in the area. The results of the statistical analysis show that Tax Incentives, Tax Sanctions and Tax Services partially have no effect on Taxpayer Compliance for micro and small businesses in Cengkareng District, West Jakarta City. Keywords: Tax Incentives, Tax Sanctions, Tax Services, Micro and Small Business Taxpayer Compliance Penelitian ini bertujuan untuk menganalisis pengaruh insentif pajak, sanksi pajak, dan pelayanan pajak terhadap kepatuhan wajib pajak usaha mikro dan kecil di Kecamatan Cengkareng Kota Jakarta Barat. Kepatuhan wajib pajak merupakan faktor penting dalam optimalisasi penerimaan pajak negara. Penelitian ini menggabungkan metode kuantitatif dengan pendekatan survei melalui kuesioner yang disebarkan kepada responden yang merupakan pelaku usaha mikro dan kecil di wilayah tersebut. Hasil dari analisis statistik menunjukkan bahwa Insentif Pajak, Sanksi Pajak dan Pelayanan Pajak secara parsial tidak berpengaruh terhadap Kepatuhan Wajib Pajak usaha mikro dan kecil di Kecamatan Cengkareng Kota Jakarta Barat. Kata Kunci : Insentif Pajak, Sanksi Pajak, Pelayanan Pajak, Kepatuhan Wajib Pajak Usaha Mikro dan Kecil

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 24 193
Call Number:	SE/32/24/123
NIM/NIDN Creators:	43218010001
Uncontrolled Keywords:	Insentif Pajak, Sanksi Pajak, Pelayanan Pajak, Kepatuhan Wajib Pajak Usaha Mikro dan Kecil
Subjects:	000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 001 Knowledge/Ilmu Pengetahuan > 001.4 Research; Statistical Methods/Riset; Metode Statistik > 001.44 Support of and Incentives for Research/Dukungan dan Insentif untuk Penelitian 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.6 Microprogramming and Microprograms/Pemrograman Mikro dan Program Mikro 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	31 Aug 2024 03:00
Last Modified:	31 Aug 2024 03:00
URI:	http://repository.mercubuana.ac.id/id/eprint/90946

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