UTAMI, SYARIFAH AULIA (2021) PENGARUH TAX AMNESTY, TARIF PAJAK DAN KEADILAN SISTEM PERPAJAKAN DALAM MEMINIMALISIR TAX EVASION (Studi atas pelaku Usaha Mikro, Kecil Dan Menengah (UMKM) di Provinsi Banten). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The important influence on tax revenue is very effective in financing the country as well as the economy globally. However in reality, some of them as Wajib Pajak still not yet paying attention on the regulations, both individuals and entities, still do not comply with existing tax regulations. This study focuses on taxes that apply to Micro, Small and Medium Enterprises, which hereinafter will be called MSMEs, aims to test empirically the effect of the implementation of the Tax Amnesty (X1) policy, the Tax Rate (X2), and the Justice of the Taxation System (X3) Minimizing Tax Evasion (Y) that occurs in MSMEs. This research was conducted using a survey method for MSME taxpayers in the Banten area, which was obtained using simple random sampling. The data collection method used a questionnaire, and then the data were analyzed using descriptive analysis and multiple regression analysis. With the simultaneous test results with the F test statistic shows that Tax Amnesty and Tax Rates together have an effect on minimizing Tax Evasion. However, the Fairness of the Taxation System shows no effect in minimizing Tax Evasion. Keywords: Micro, Small and Medium Enterprises (SMEs), Tax Amnesty, Tax Rate, Taxation System, Tax Evasion Pengaruh penting atas peendapatan pajak sangat efektif dalam pendanaan negara serta ekonomi secara global. Namun pada kenyataannya banyak Wajib Pajak baik Orang Pribadi maupun Badan masih belum mematuhi peraturan perpajakan yang ada. Penelitian ini memfokuskan pajak yang berlaku pada Usaha Mikro, Kecil dan Menengah yang selanjutnya akan disebut UMKM bertujuan untuk menguji secara empiris pengaruh adanya pemberlakuan kebijakan Tax Amnesty (X1), Tarif Pajak (X2), dan Keadilan Sistem Perpajakan (X3) dalam meminimalisir Tax Evasion (Y) yang terjadi pada UMKM. Penelitian ini dilakukan dengan metode survei kepada wajib pajak UMKM yang berada di daerah Banten, yang diperoleh dengan menggunakan simple random sampling. Metode pengumpulan data menggunakan kuesioner, dan kemudian data dianalisis menggunakan analisis deskriptif dan analisis regresi berganda. Dengan hasil uji simultan dengan uji F statistik menunjukkan bahwa Tax Amnesty dan Tarif Pajak secara bersama sama berpengaruh dalam meinimalisis Tax Evasion. Namun pada Keadilan Sistem Perpajakan menunjukkan tidak berpengaruh dalam meminimalisir Tax Evasion. Kata kunci: Usaha Mikro, Kecil dan Menengah (UMKM), Tax Amnesty, Tarif Pajak, Keadilan Sistem Perpajakan, Tax Evasion
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217010072 |
| Uncontrolled Keywords: | Usaha Mikro, Kecil dan Menengah (UMKM), Tax Amnesty, Tarif Pajak, Keadilan Sistem Perpajakan, Tax Evasion |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 28 Feb 2025 08:12 |
| Last Modified: | 28 Feb 2025 08:12 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/94531 |
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