PENGARUH TARIF PAJAK, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA KEMBANGAN

APRILIA, YUANITA (2025) PENGARUH TARIF PAJAK, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA KEMBANGAN. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The MSME sector is a fundamental pillar in accelerating Indonesia's economic growth and is a vital source of fiscal revenue for the country. However, an interesting paradox exists: despite the substantial contribution of MSMEs to national GDP, the level of tax compliance within this group particularly within the Kembangan Pratama Tax Office remains relatively low. This study was designed to investigate three key determinants of MSME tax compliance: (1) Tax Rates, (2) Tax Sanctions, and (3) Tax Awareness guided by the Theory of Planned Behavior framework (Ajzen, 1991). The study population included all MSME taxpayers registered with the Kembangan Pratama Tax Office. Using the Slovin calculation, a random sample of 100 respondents was obtained. Data analysis was performed using a multiple linier regression using SPSS, with the dependent variable being the level of tax compliance. Keywords : Tax Rates, Tax Sanctions, Tax Awareness, Taxpayer Compliance Sektor UMKM merupakan pilar fundamental dalam percepatan pertumbuhan ekonomi Indonesia, sekaligus menjadi sumber penerimaan fiskal yang vital bagi negara. Namun, terdapat paradoks menarik: walau kontribusi UKM terhadap PDB nasional sangat substansial, tingkat kepatuhan pajak dalam kelompok ini khususnya di lingkungan Kantor Pajak Pratama Kembangan masih tergolong minim. Studi ini dirancang untuk menginvestigasi tiga determinan utama kepatuhan pajak UMKM, yaitu: (1) Tarif Pajak, (2) Sanksi Pajak, dan (3) Kesadaran Wajib Pajak, dengan berpedoman pada kerangka Theory of Planned Behavior (Ajzen, 1991). Populasi penelitian mencakup seluruh wajib pajak UMKM terdaftar di KPP Pratama Kembangan. Melalui perhitungan Slovin, didapatkan sampel acak berjumlah 100 responden. Pada analisis data dilakukan dengan model regresi linier berganda menggunakan SPSS, dimana variabel dependennya adalah Kepatuhan Wajib Pajak UMKM. Kata Kunci: Tarif Pajak, Sanksi Pajak, Kesadaran Pajak, Kepatuhan Wajib Pajak

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 25 169
NIM/NIDN Creators:	43219110095
Uncontrolled Keywords:	Tarif Pajak, Sanksi Pajak, Kesadaran Pajak, Kepatuhan Wajib Pajak
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.3 Fiscal Policy, Public Borrowing, Debt, Expenditure/Kebijakan Fiskal 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 339 Macroeconomics and Related Topics/Makroekonomi, Ekonomi Makro dan Topik Terkait > 339.5 Macroeconomics Policy/Kebijakan Makroekonomi, Kebijakan Ekonomi Makro 300 Social Science/Ilmu-ilmu Sosial > 380 Commerce, Communications, Transportation (Perdagangan, Komunikasi, Transportasi) > 382 International Commerce, Foreign Trade/Perdagangan Internasional > 382.7 Tariff Policy/Kebijakan Tarif 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 > 657.8 Accounting for Enterprises Enganged in Specific Kinds of Activities/Akuntansi Usaha yang Bergerak dalam Jenis Kegiatan Tertentu
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	15 Aug 2025 05:56
Last Modified:	15 Aug 2025 05:56
URI:	http://repository.mercubuana.ac.id/id/eprint/96821

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