Sibarani, Pasu (2025) ANALISIS DAMPAK SANKSI, MODERNISASI DAN REFORMASI KEBIJAKAN PAJAK, SUATU TINJAUAN KEPATUHAN WAJIB PAJAK UMKM (STUDI PADA DIGITAL KONTEN KREATOR). S2 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Dalam konteks ekonomi digital yang berkembang pesat, tingkat kepatuhan pajak masih menjadi tantangan, Penelitian ini bertujuan untuk menganalisis pengaruh sanksi pajak, modernisasi sitem administrasi, dan reformasi kebijakan perpajakan terhadap kepatuhan pajak UMKM digital konten kreator serta interaksi antara ketiga faktor tersebut dalam memengaruhi tingkat kepatuhan pajak. Mengeksploarsi perbedaan dampak masing-masing faktor berdasarkan karakteristik UMKM digital, serta pengoptimalan kombinasi faktor-faktor tersebut dalam meningkatkan kepatuhan pajak. Melihat pangsa pasar dan peluang bagi para UMKM untuk berkontribusi terhadap perekonomian digital nasional dan menyelidiki tantangan yang dihadapi oleh para pelaku usaha konten digital terkait dengan ketaatan pajak. Pendekatan riset kualitatif dengan analisis tematik digunakan untuk mengidentifikasi pola dan tema yang muncul dari data wawancara dengan enam informan serta mengeksplorasi permasalahan secara mendalam. Hasil penelitian menunjukkan bahwa sanksi pajak yang diterapkan secara tegas dan konsisten memiliki pengaruh signifikan terhadap kepatuhan pajak UMKM digital, meskipun harus disertai edukasi dan pendekatan yang lebih humanis agar tidak menimbulkan resistensi. Modernisasi sistem administrasi perpajak melalui penerapan teknologi digital terbukti meningkatkan kepatuhan pajak, dengan menyediakan kemudahan dalam pelaporan dan pembayaran pajak. Reformasi kebijakan pajak yang adil dan inklusif juga memainkan peran penting dalam menciptakan kepatuhan pajak yang berkelanjutan. Penelitian ini mengungkapkan bahwa ketiga faktor tersebut dijalankan secara terintegrasi dan disesuaikan dengan karakteristik UMKM uintuk menciptakan kepatuhan pajak yang lebih tinggi In the rapidly evolving digital economy, tax compliance remains a significant challenge, this study aims to analyze the impact of tax sanctions, modernization of the administrative system, and tax policy reforms on tax compliance among digital content creator MSMEs. as well as the interaction between these three factors in influencing tax compliance levels. It explores the differences in the impact of each factor based on the characteristics of digital MSMEs and the optimization of these factors’ combination to enhance tax compliance. The study also examines the market share and opportunities for MSMEs to contribute to the national digital economy, as well as the challenges faced by digital content enterprises regarding tax compliance. A qualitative research approach with thematic analysis was used to identify patterns and themes arising from interviews with six informants and to explore the issues in depth. The findings indicate that tax sanctions, when applied firmly and consistently, significantly influence tax compliance among digital MSMEs, although they must be accompanied by education and a more humanistic approach to avoid resistance. Modernization of the tax administration system through the implementation of digital technology has been proven to improve tax compliance by providing ease in reporting and paying taxes. Fair and inclusive tax policy reforms also play an important role in fostering sustainable tax compliance. This research reveals that these three factors must be integrated and tailored to the characteristics of MSMEs in order to achieve higher tax compliance.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55522120006 |
| Uncontrolled Keywords: | Sanksi Pajak;Modernisasi administrasi pajak;Reformasi kebijakan pajak;kepatuhan pajak; Digital Ekonomi Tax Sanctions; Modernization of Tax Administration; Tax Policy Reform; Tax Compliance; Digital Economy |
| 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: | 04 Jan 2025 04:17 |
| Last Modified: | 04 Jan 2025 04:17 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/93381 |
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