SUANDI, RIZKY (2025) PENGARUH KESADARAN PAJAK, KEBIJAKAN INSENTIF PAJAK, DAN PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN SOSIALISASI PAJAK SEBAGAI VARIABEL MODERASI (Studi Empiris UMKM Di Wilayah Jatinegara Jakarta Timur). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the effect of tax awareness, tax incentive policies and the application of the e-filling system on MSME taxpayer compliance by adding tax socialization moderation variables. Researchers chose tax compliance because they wanted to examine how MSME actors' attitudes towards government policies related to tax regulations during Covid-19. MSMEs in the Jatinegara area, East Jakarta became the population of this study. This study uses the Slovin formula for sampling using the accidental sampling technique by distributing questionnaires to 100 MSME taxpayers as the primary data used. Tax awareness of tax incentive policies, and the application of the e-filling system are independent variables in this study. MSME taxpayer compliance is the dependent variable of the study, and tax socialization is a moderating variable. Data testing SMART PLS application program. Keywords: MSME tax compliance, tax awareness, tax incentive policies, application of the e-filling system, tax socialization as moderation Penelitian ini bertujuan untuk menguji pengaruh dari kesadaran pajak, kebijakan insentif pajak dan penerapan sistem e-filling terhadap kepatuhan wajib pajak UMKM dengan menambahkan varibel moderasi sosialissi pajak. Peneliti memilih kepatuhan pajak karena ingin meneliti bagaimana sikap pelaku UMKM terhadap kebijakan pemerintah terkait peraturan perpajakan selama Covid-19. UMKM di wilayah Jatinegara, Jakarta Timur menjadi populasi penelitian ini. Penelitian ini menggunakan rumus Slovin untuk pengambilan sampel menggunakan teknik Acidental Sampling dengan dibagikan kuesioner kepada 100 wajib pajak UMKM sebagai data primer yang digunakan. Kesadaran pajak kebijakan insentif pajak, dan penerapan sistem e-filling merupakan variabel independen dalam penelitian ini. Kepatuhan wajib pajak UMKM merupakan variabel dependen penelitian, dan sosialisasi perpajakan merupakan variabel moderasi. Pengujian data program aplikasi SMART PLS. Kata kunci: Kepatuhan pajak UMKM, Kesadaran Pajak, Kebijakan Insentif Pajak, Penerapan Sistem E-filling, Sosialisasi pajak sebagai moderasi
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