AMINATUS, SHOLIHAH (2025) Pengaruh Literasi Pajak, Literasi Digital dan Stereotip Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Pada Wajib Pajak UMKM Binaan Kecamatan Kesambi). S2 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Penelitian ini dilatarbelakangi oleh rendahnya tingkat kepatuhan pajak di kalangan UMKM Binaan di Kecamatan Kesambi yang disebabkan oleh faktor faktor seperti kurangnya pemahaman tentang perpajakan, ketidaktahuan terhadap peraturan terbaru, serta anggapan negatif tentang beban pajak. Penelitian ini bertujuan untuk mengetahui pengaruh literasi pajak, literasi digital dan stereotip perpajakan terhadap kepatuhan wajib pajak UMKM. Metode yang digunakan adalah metode kuantitatif. Penelitian ini menggunakan data primer yang diperoleh melalui kuesioner dengan skala Likert untuk mengukur variabel penelitian. Populasi penelitian adalah wajib pajak UMKM Binaan Kecamatan Kesambi, sebanyak 125 responden. Data dianalisis menggunakan metode kuantitatif berbantuan program Partial Least Square (PLS) versi 3.0, meliputi uji validitas, reliabilitas, serta analisis model pengukuran dan struktural. Hasil penelitian menunjukkan bahwa literasi pajak tidak berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM. Sebaliknya, literasi digital berpengaruh signifikan terhadap kepatuhan wajib pajak dan stereotip perpajakan juga terbukti memiliki pengaruh signifikan terhadap kepatuhan wajib pajak. Temuan ini menggambarkan bahwa faktor digitalisasi dan stereotip pajak memainkan peran penting dalam meningkatkan kepatuhan pajak UMKM dibandingkan tingkat literasi pajak. This research is motivated by the low level of tax compliance among fostered MSMEs in Kesambi District which is caused by factors such as lack of understanding of taxation, ignorance of the latest regulations, and negative perceptions about the tax burden. This study aims to determine the effect of tax literacy, digital literacy and tax stereotypes on MSME taxpayer compliance. The method used is a quantitative method. This study uses primary data obtained through a questionnaire with a Likert scale to measure the research variables. The research population is fostered MSME taxpayers in Kesambi District, totaling 125 respondents. The data were analyzed using a quantitative method assisted by the Partial Least Square (PLS) program version 3.0, including validity, reliability tests, and analysis of measurement and structural models. The results of the study indicate that tax literacy does not have a significant effect on MSME taxpayer compliance. On the other hand, digital literacy has a significant effect on taxpayer compliance and tax stereotypes are also proven to have a significant effect on taxpayer compliance. These findings illustrate that digitalization and tax stereotype factors play an important role in increasing MSME tax compliance compared to tax literacy levels.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55521120060 |
| Uncontrolled Keywords: | Literasi Pajak, Literasi Digital, Kepatuhan Pajak, Pajak UMKM, Stereotip Pajak Tax Literacy, Digital Literacy, Tax Compliance, MSME Tax, Tax Stereotypes |
| 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: | SUTRA DEWANGGA |
| Date Deposited: | 28 Feb 2025 03:34 |
| Last Modified: | 28 Feb 2025 03:34 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/94502 |
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