CARLO, SENDY GIAN (2025) PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK DENGAN SOSIALISASI PAJAK SEBAGAI VARIABEL MODERASI (Studi Empiris pada UMKM di Pasar Lama Kota Tangerang tahun 2025). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the effect of tax knowledge, taxpayer awareness, and tax sanctions on the compliance of MSMEs in Pasar Lama, Tangerang City in 2025, with tax socialization as a moderating variable. The instrument, in the form of a questionnaire, was distributed to 100 active MSMEs in 2025 using convenience sampling. Using Partial Least Square–Structural Equation Modeling (PLS-SEM) through SmartPLS 4.1.1, the results show that tax knowledge, taxpayer awareness, and tax sanctions have a significant positive effect on tax compliance. Tax socialization does not moderate tax knowledge or tax sanctions, but it has been proven to moderate the effect of taxpayer awareness on tax compliance. The research model contained an R² value of 0.83, with reflective indicators that met the validity and reliability requirements (AVE > 0.5; CR > 0.7). These findings indicate that increasing tax knowledge, taxpayer awareness, and enforcement of tax sanctions are more effective in encouraging compliance than tax socialization activities alone. Keywords: tax knowledge, taxpayer awareness, tax sanctions, tax compliance, tax socialization, MSMEs. Riset ini dimaksudkan untuk menelaah pengaruh pengetahuan perpajakan, kesadaran wajib pajak, dan sanksi pajak terhadap kepatuhan UMKM di Pasar Lama, Kota Tangerang pada tahun 2025, dengan sosialisasi pajak sebagai variabel moderasi. instrumen berupa kuesioner disebarkan ke 100 UMKM aktif tahun 2025 dengan teknik convenience sampling. Dengan menggunakan Partial Least Square– Structural Equation Modeling (PLS-SEM) melalui SmartPLS 4.1.1. Hasil menunjukkan bahwa pengetahuan perpajakan, kesadaran wajib pajak, dan sanksi pajak berpengaruh positif signifikan terhadap kepatuhan pajak. Sosialisasi pajak tidak memoderasi pengetahuan perpajakan maupun sanksi pajak, tetapi terbukti memoderasi pengaruh kesadaran wajib pajak terhadap kepatuhan pajak. Model riset tersebut mengandung nilai R² sebesar 0,83, dengan indikator reflektif yang memenuhi syarat validitas dan reliabilitas (AVE > 0,5; CR > 0,7). Temuan ini mengindikasikan bahwa peningkatan pengetahuan perpajakan, kesadaran wajib pajak, dan penegakan sanksi pajak lebih efektif dalam mendorong kepatuhan dibandingkan hanya melalui kegiatan sosialisasi pajak. Kata kunci: pengetahuan perpajakan, kesadaran wajib pajak, sanksi pajak, kepatuhan pajak, sosialisasi pajak, UMKM.
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