RAHMAH, MUTIA (2026) PENGARUH DIGITALISASI SISTEM ADMINISTRASI PAJAK, SOSIALISASI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI UMKM (Studi Empiris pada UMKM yang terdaftar di KPP Pratama Cibitung, Kab. Bekasi, Jawa Barat). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study examines the effect of tax administration system digitalization, tax socialization, and taxpayer awareness on the compliance of individual MSME taxpayers registered at KPP Pratama Cibitung, Bekasi. The study is motivated by the low level of annual tax return (SPT) reporting compliance despite the increasing number of MSMEs. A quantitative approach was employed using a survey of 100 respondents, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that tax administration system digitalization and taxpayer awareness have a positive and significant effect on taxpayer compliance, while tax socialization does not have a significant effect. These findings suggest that the effectiveness of digital tax systems and the level of taxpayer awareness are key drivers of compliance, whereas current tax socialization efforts have not yet produced a meaningful impact. Therefore, this study recommends that tax authorities further optimize digital tax systems and strengthen taxpayer awareness programs to improve MSME taxpayer compliance. Keywords: Tax compliance, MSMEs, Digitalization, Socialization, Taxpayer awareness Penelitian ini menguji pengaruh digitalisasi sistem administrasi pajak, sosialisasi pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi pelaku UMKM yang terdaftar di KPP Pratama Cibitung, Bekasi. Penelitian ini dilatarbelakangi oleh rendahnya tingkat kepatuhan pelaporan SPT Tahunan meskipun jumlah UMKM terus meningkat. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden, serta dianalisis menggunakan metode Partial Least Squares Structural Equation Modeling (PLSSEM). Hasil penelitian menunjukkan bahwa digitalisasi sistem administrasi pajak dan kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sedangkan sosialisasi pajak tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa efektivitas sistem pajak berbasis digital serta tingkat kesadaran wajib pajak menjadi faktor utama dalam meningkatkan kepatuhan, sementara upaya sosialisasi pajak yang dilakukan saat ini belum memberikan dampak yang berarti. Oleh karena itu, penelitian ini merekomendasikan agar otoritas pajak terus mengoptimalkan digitalisasi sistem perpajakan serta meningkatkan program kesadaran wajib pajak guna meningkatkan kepatuhan wajib pajak UMKM. Kata Kunci: Kepatuhan pajak, UMKM, Digitalisasi, Sosialisasi, Kesadaran wajib pajak
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43222010079 |
| Uncontrolled Keywords: | Kepatuhan pajak, UMKM, Digitalisasi, Sosialisasi, Kesadaran wajib pajak |
| Subjects: | 200 Religion/Agama > 260 Christian Social Theology/Teologi Sosial Kristen > 268 Religious Education/Pendidikan Agama Kristen, Pengajaran Agama Kristen > 268.1 Administration/Administrasi 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 > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 08 Jul 2026 07:57 |
| Last Modified: | 08 Jul 2026 07:57 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/102357 |
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