MARJUWAN, ABDUL WAJID (2025) PENGARUH PENGETAHUAN PERPAJAKAN, TARIF PAJAK, SANKSI PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Pada Pelaku UMKM di Kecamatan Ciledug). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
In Ciledug District, many MSMEs still demonstrate limited understanding of taxation, including payment procedures, reporting, and the utilization of various tax incentives. To identify factors influencing MSME tax compliance, this study examined the influence of tax knowledge, tax rates, tax sanctions, and education level. A descriptive quantitative survey method was used. A total of 135 respondents were selected using quota sampling, and the collected data were analyzed using multiple linear regression using SPSS version 29. The results revealed that tax knowledge and education level did not significantly influence MSME tax compliance. Conversely, tax rates and tax sanctions proved to have a positive and significant effect. This finding confirms that the implementation of fiscal policy, both in the form of rates and sanctions, plays a more dominant role in encouraging tax compliance than the level of knowledge or formal education of MSMEs. Keywords: Tax Knowledge, Tax Rates, Tax Sanctions, Education Level, Taxpayer Compliance Di Kecamatan Ciledug, banyak pelaku UMKM masih menunjukkan keterbatasan dalam pemahaman terkait perpajakan, termasuk prosedur pembayaran, pelaporan, serta pemanfaatan berbagai insentif pajak. Untuk mengetahui faktor-faktor yang memengaruhi kepatuhan pajak UMKM, penelitian ini dilakukan dengan menelaah pengaruh pengetahuan perpajakan, tarif pajak, sanksi perpajakan, dan tingkat pendidikan. Pendekatan yang digunakan bersifat deskriptif kuantitatif melalui metode survei. Sebanyak 135 responden dipilih menggunakan teknik kuota sampling, dan data yang terkumpul dianalisis dengan regresi linier berganda menggunakan SPSS versi 29. Hasil penelitian mengungkapkan bahwa pengetahuan perpajakan dan tingkat pendidikan tidak memiliki pengaruh signifikan terhadap kepatuhan pajak UMKM. Sebaliknya, tarif pajak dan sanksi perpajakan terbukti berpengaruh positif dan signifikan. Temuan ini menegaskan bahwa penerapan kebijakan fiskal, baik berupa tarif maupun sanksi, memiliki peran yang lebih dominan dalam mendorong kepatuhan pajak dibandingkan dengan tingkat pengetahuan atau pendidikan formal pelaku UMKM. Kata Kunci: Pengetahuan Perpajakan, Tarif Pajak, Sanksi Pajak, Tingkat Pendidikan, Kepatuhan Wajib Pajak
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