AISY, RIHADATUL (2026) PENGARUH PEMAHAMAN PERPAJAKAN, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS UMKM KECAMATAN PINANG, KOTA TANGERANG). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tax revenue is the main source of state income. The Micro, Small and Medium Enterprises (MSME) sector plays a very important role in the national economy, including as a contributor to tax revenue. The phenomenon observed in this study is the low level of taxpayer compliance, which remains a major problem, especially in the Pinang District, Tangerang City. In the last 5 years, namely the 2020-2024 period, it shows that the level of tax compliance is not yet optimal, as seen through the ups and downs of tax reporting figures. This study aims to empirically prove the influence understanding of taxation, service quality, and tax sanctions on taxpayer compliance. This research was conducted on MSMEs located in the Pinang District, Tangerang City. The research method used quantitative research with a causal research type through observation and questionnaire distribution, which was selected using random sampling techniques with the sample size determined based on Hair's formula, resulting in a sample size of 100 active MSME respondents who had an NPWP (Taxpayer Identification Number). Data analysis was performed using the partial least squares structural equation modeling (PLS-SEM) approach through SmartPLS software. The results of this study indicate that Understanding of Taxation has a positive and significant effect on Taxpayer Compliance, Service Quality does not affect Taxpayer Compliance, and Tax Sanctions have a positive and significant effect on Taxpayer Compliance. Keyword: Understanding of Taxation, Service Quality, Tax Sanctions, Taxpayer Compliance, MSMEs Penerimaan pajak merupakan sumber utama pendapatan negara, pada Sektor Usaha Mikro, Kecil dan Menengah (UMKM) memiliki peran yang sangat penting dalam perekonomian nasional, termasuk juga sebagai penyumbang penerimaan pajak. Fenomena yang terjadi pada penelitian ini yaitu rendahnya tingkat Kepatuhan Wajib Pajak yang masih menjadi permasalahan besar khususnya di wilayah Kecamatan Pinang, Kota Tangerang. Dalam 5 tahun terakhir, periode 2020-2024 menunjukkan bahwa tingkat kepatuhan pajak yang belum optimal yang dilihat melalui naik turunnya angka pelaporan pajak. Penelitian ini bertujuan untuk membuktikan secara empiris mengenai Pengaruh Pemahaman Perpajakan, Kualitas Pelayanan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak. Penelitian ini dilakukan pada UMKM yang berada di wilayah Kecamatan Pinang, Kota Tangerang. Metode penelitian ini yaitu menggunakan penelitian kuantitatif dengan jenis penelitian kausal dengan observasi dan penyebaran kuesioner yang dipilih menggunakan Teknik convenience sampling dengan penentuan jumlah sampel melalui perhitungan berdasarkan rumus Hair, sehingga diperoleh jumlah sampel sebanyak 100 responden UMKM yang masih aktif dan memiliki NPWP. Analisis data yang dilakukan menggunakan pendekatan partial leat square structural equation modeling (PLS-SEM) melalui software SmartPLS. Dari hasil Penelitian ini menunjukkan bahwa Pemahaman Perpajakan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak, Kualitas Pelayanan tidak berpengaruh terhadap Kepatuhan Wajib Pajak dan Sanksi Pajak berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Kata Kunci : Pemahaman Perpajakan, Kualitas Pelayanan, Sanksi Pajak, Kepatuhan Wajib Pajak, UMKM.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43222010037 |
| Uncontrolled Keywords: | Pemahaman Perpajakan, Kualitas Pelayanan, Sanksi Pajak, Kepatuhan Wajib Pajak, UMKM. |
| Subjects: | 200 Religion/Agama > 260 Christian Social Theology/Teologi Sosial Kristen > 268 Religious Education/Pendidikan Agama Kristen, Pengajaran Agama Kristen > 268.7 Services/Pelayanan 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 > 658.6 Quality Management/Manajemen Kualitas |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 11 Jun 2026 08:11 |
| Last Modified: | 11 Jun 2026 08:11 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/102249 |
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