Fatli, Budiman (2024) PENGARUH SELF ASSESSMENT SYSTEM DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI (Studi Kasus UMKM Pasar Tanah Abang Jakarta Pusat). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (COVER)
55521120030-Budiman Fatli-01 Cover - Budiman Fatli.pdf Download (323kB) |
|
Text (BAB I)
55521120030-Budiman Fatli-02 Bab 1 - Budiman Fatli.pdf Restricted to Registered users only Download (359kB) |
|
Text (BAB II)
55521120030-Budiman Fatli-03 Bab 2 - Budiman Fatli.pdf Restricted to Registered users only Download (346kB) |
|
Text (BAB III)
55521120030-Budiman Fatli-04 Bab 3 - Budiman Fatli.pdf Restricted to Registered users only Download (332kB) |
|
Text (BAB IV)
55521120030-Budiman Fatli-05 Bab 4 - Budiman Fatli.pdf Restricted to Registered users only Download (503kB) |
|
Text (BAB V)
55521120030-Budiman Fatli-06 Bab 5 - Budiman Fatli.pdf Restricted to Registered users only Download (275kB) |
|
Text (DAFTAR PUSTAKA)
55521120030-Budiman Fatli-08 Daftar Pustaka - Budiman Fatli.pdf Restricted to Registered users only Download (347kB) |
|
Text (LAMPIRAN)
55521120030-Budiman Fatli-09 Lampiran - Budiman Fatli.pdf Restricted to Registered users only Download (661kB) |
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh self assessment system dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM dengan sosialisasi perpajakan sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini adalah UMKM pasar tanah abang. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kusioner kepada pedagang di pasar tanah abang sebanyak 190 responden. Analisis yang digunakan dalam penelitian ini dengan pengujian statistik berupa Structural Equation Modelling (SEM) menggunakan software smartPLS 3.0. Hasil penelitian ini menunjukan bahwa self assemssment system berpengaruh positif terhadap kepatuhan wajib pajak, sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak, Sosialisasi perpajakan memoderasi secara positif memperkuat pengaruh self assessment system terhadap kepatuhan wajib pajak, Sosialisasi perpajakan memoderasi secara positif memperkuat pengaruh sanksi perpajakan terhadap kepatuhan wajib pajak This study aims to determine the influence of the self-assessment system and tax sanctions on MSME taxpayer compliance with tax socialization as a moderating variable. The population used in this study is the Tanah Abang market MSME. This study uses a quantitative approach by distributing questionnaires to traders in Tanah Abang market as many as 190 respondents. The analysis used in this study with statistical testing in the form of Structural Equation Modeling (SEM) using smartPLS 3.0 software. The results of this study indicate that the self-assessment system has a positive effect on taxpayer compliance, tax sanctions have an effect on taxpayer compliance, tax socialization positively moderates and strengthens the influence of the self-assessment system on taxpayer compliance, tax socialization positively moderates and strengthens the influence of tax sanctions on taxpayer compliance.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55521120030 |
| Uncontrolled Keywords: | Self Assessment System, Sanksi Perpajakan, Kepatuhan Wajib Pajak, Sosialisasi Perpajakan Self Assessment System, Tax Sanctions, Taxpayer Compliance, Tax Socialization |
| 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: | SILMI KAFFA MARISKA |
| Date Deposited: | 31 Dec 2024 03:57 |
| Last Modified: | 31 Dec 2024 03:57 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/93329 |
Actions (login required)
 |
View Item |
