FATTAKH, ADAM NAVI'UL (2023) ANALISIS GENDER PADA INSENTIF PAJAK, PENGETAHUAN PERPAJAKAN, DAN PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN PAJAK (Survei pada UMKM di Kota Bekasi). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research is to examine and analyze the differences and influence of tax incentives, tax knowledge, and the implementation of e-filing system on tax compliance from the point of view of male and female gender as an update from previous research. The population of this study is taxpayers who are MSME players in Bekasi city. The data collection method was carried out by distributing questionnaires to MSME taxpayers. The sample in this study used a simple random sampling method. The data processing technique uses Structural Equation Modeling (SEM) using SmartPLS 3.0. The results showed that 1) there is no difference in the effect of tax incentives on tax compliance from the point of view of male and female gender, this is because taxpayers who are male or female MSME players during the covid-19 pandemic have not received the benefits of tax incentives directly and have not fully participated in education related to information about tax incentives. 2) there are differences in the effect of tax knowledge on tax compliance, where male gender has a positive and significant effect while female gender has no effect. Male have more responsibility than female in working or running a business, especially during the covid-19 pandemic. MSME taxpayers with male gender in Bekasi city already have sufficient knowledge of tax law and administration in carrying out tax reporting. 3) there are differences in the effect of the implementation of e-filing system on tax compliance where the female gender has a positive and significant effect while the male gender has no effect. The changing pattern of community activities during the Covid-19 pandemic to online activities has made several activities carried out using applications/systems. Female emphasize effort expectations where the system or technology will be easy to operate after having studied well beforehand. In terms of the e-filing system, Female experience more benefits compared to male because female understand better how to use the e-filing system. This research can be used as a reference for further research and provide input for the government in the context of making policies related to tax incentives, implementing socialization and education as well as developing and maintaining an e-filing system to make it easier for taxpayers to carry out their tax reporting. Keywords: gender analysis, tax incentives, tax knowledge, implementation of e-filing system, tax compliance. Tujuan penelitian ini adalah untuk menguji dan menganalisis perbedaan pengaruh insentif pajak, pengetahuan perpajakan, dan penerapan sistem e-filing terhadap kepatuhan pajak dari sudut pandang gender pria dan wanita sebagai keterbaruan dari penelitian sebelumnya. Populasi penelitian ini merupakan wajib pajak pelaku UMKM yang berada di kota Bekasi. Metode pengumpulan data dilakukan dengan menyebarkan kuesioner kepada wajib pajak pelaku UMKM. Sampel pada penelitian ini menggunakan metode simple random sampling. Teknik pengolahan data menggunakan Structural Equation Modelling (SEM) dengan software SmartPLS 3.0. Hasil dari penelitian menunjukkan bahwa 1) tidak terdapat perbedaan pengaruh insentif pajak terhadap kepatuhan pajak dari sudut pandang gender pria dan wanita, Hal ini karena wajib pajak pelaku UMKM bergender pria maupun wanita pada masa pandemi covid-19 belum mendapatkan manfaat insentif pajak secara langsung dan belum seluruhnya mengikuti edukasi terkait informasi mengenai insentif pajak. 2) terdapat perbedaan pengaruh pengetahuan perpajakan terhadap kepatuhan pajak, dimana pada gender pria memiliki pengaruh positif dan signifikan sedangkan gender wanita tidak berpengaruh. Pria memiliki tanggung jawab lebih dibandingkan wanita dalam bekerja atau menjalankan usaha, terutama dalam masa pandemi covid-19. Wajib pajak pelaku UMKM bergender pria di kota Bekasi sudah cukup memiliki pengetahuan terhadap hukum dan administrasi perpajakan dalam melaksanakan pelaporan perpajakan. 3) terdapat perbedaan pengaruh penerapan sistem e-filing terhadap kepatuhan pajak dimana pada gender wanita memiliki pengaruh secara positif dan signifikan sedangkan pada gender pria tidak berpengaruh. Berubahnya pola kegiatan masyarakat di masa pandemi covid19 menjadi kegiatan online membuat beberapa kegiatan dilakukan dengan menggunakan aplikasi/sistem. Wanita lebih menekankan ekspektasi usaha dimana sistem atau teknologi akan mudah dioperasikan setelah dipelajari sebelumnya dengan baik. Dalam hal sistem e-filing, wanita lebih merasakan manfaatnya dibandingkan dengan pria karena wanita lebih paham cara menggunakan sistem efiling. Penelitian ini diharapkan dapat dijadikan referensi bagi penelitian selanjutnya dan memberikan masukkan bagi pemerintah dalam rangka membuat kebijakan terkait insentif pajak, pelaksanaan sosialisasi dan edukasi serta mengembangkan dan memelihara sistem e-filing untuk mempermudah wajib pajak dalam melaksanakan pelaporan perpajakannya. Kata Kunci: analisis gender, insentif pajak, pengetahuan perpajakan, penerapan sistem e-filing, kepatuhan pajak.
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