LARASATI, NOVIA (2025) PENGARUH RELIGIUSITAS, KESADARAN DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN PERPAJAKAN (Studi Kasus pada Wajib Pajak Orang Pribadi Kantor Pelayanan Pajak Pratama Kosambi). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to analyze the influence of religiosity, tax awareness and tax knowledge on tax compliance among MSME taxpayers at the Kosambi Pratama Tax Service Office. The background to this research includes the low level of tax compliance in Indonesia, especially in the MSME sector, which is a challenge in optimizing state tax revenues. This research uses quantitative methods with a causal approach to determine the cause-and-effect relationship between variables. The research sample was taken using the Slovin formula, with data collected through a questionnaire and analyzed using multiple linear regression. The research results show that religiosity, tax awareness, and tax knowledge have a positive and significant influence on tax compliance. Tax knowledge is the variable with the greatest influence, followed by tax awareness and religiosity. This study provides theoretical contributions by enriching the literature on tax compliance in the MSME sector, as well as practical recommendations for tax authorities in designing educational programs and campaigns that touch on the moral and knowledge aspects of taxation. This research concludes that increasing tax compliance requires a holistic approach that includes strengthening the values of religiosity, awareness and public knowledge. Keywords: Religiusity, Awareness, And Tax Knowledge On Tax Compliance Penelitian ini bertujuan untuk menganalisis pengaruh religiusitas, kesadaran pajak, dan pengetahuan pajak terhadap kepatuhan perpajakan pada wajib pajak UMKM di Kantor Pelayanan Pajak Pratama Kosambi. Latar belakang penelitian ini mencakup rendahnya tingkat kepatuhan perpajakan di Indonesia, terutama di sektor UMKM, yang menjadi tantangan dalam optimalisasi penerimaan pajak negara. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal untuk mengetahui hubungan sebab-akibat antar variabel. Sampel penelitian diambil menggunakan rumus Slovin, dengan data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa religiusitas, kesadaran pajak, dan pengetahuan pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan perpajakan. Pengetahuan pajak merupakan variabel dengan pengaruh terbesar, diikuti oleh kesadaran pajak dan religiusitas. Studi ini memberikan kontribusi teoritis dengan memperkaya literatur tentang kepatuhan perpajakan di sektor UMKM, serta rekomendasi praktis bagi otoritas perpajakan dalam merancang program edukasi dan kampanye yang menyentuh aspek moral dan pengetahuan perpajakan. Penelitian ini menyimpulkan bahwa peningkatan kepatuhan perpajakan memerlukan pendekatan holistik yang mencakup penguatan nilai-nilai religiusitas, kesadaran, dan pengetahuan masyarakat. Kata Kunci : Religiusitas, Kesadaran, Dan Pengetahuan Perpajakan Terhadap Kepatuhan Pajak
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 25 049 |
| NIM/NIDN Creators: | 43218110309 |
| Uncontrolled Keywords: | Religiusitas, Kesadaran, Dan Pengetahuan Perpajakan Terhadap Kepatuhan Pajak |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 03 Mar 2025 05:00 |
| Last Modified: | 03 Mar 2025 05:00 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/94612 |
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