BIMANTORO, KAHFI (2024) PENGARUH INSENTIF PAJAK, SANKSI PAJAK, DAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA JAKARTA TIMUR (Studi Empiris Pada Wajib Pajak UMKM di Kecamatan Duren Sawit, Jakarta Timur). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
This study aims to obtain empirical evidence regarding the effect of tax incentives, tax sanctions, and the tax administration system on MSME taxpayer compliance in East Jakarta City, Duren Sawit District. The sample in this study were 100 MSME taxpayer respondents in Duren Sawit District, using a causal method with a quantitative approach and using primary data. The results of this study indicate that tax sanctions and the tax administration system have an effect on taxpayer compliance, while tax incentives have no effect on taxpayer compliance. Thus, the existence of tax incentives has not been able to increase taxpayer motivation in carrying out their tax obligations. Penelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh insentif pajak, sanksi pajak, dan sistem administrasi perpajakan terhadap kepatuhan wajib pajak UMKM di Kota Jakarta Timur, Kecamatan Duren Sawit. Sampel pada penelitian ini adalah 100 responden wajib pajak UMKM di Kecamatan Duren Sawit, dengan menggunakan metode kausal dengan pendekatan kuantitatif dan menggunakan data primer. Penelitian ini menggunakan alat bantu yaitu aplikasi SmartPLS 4. Hasil penelitian ini menunjukan bahwa sanksi pajak dan sistem administrasi perpajakan berpengaruh terhadap kepatuhan wajib pajak, sedangkan insentif pajak tidak berpengaruh terhadap kepatuhan wajib pajak. Dengan demikian, adanya insentif pajak belum bisa meningkatkan motivasi wajib pajak dalam melakukan kewajiban pajaknya.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43220010144 |
| Uncontrolled Keywords: | Tax Incentives, Tax Sanctions, Tax Administration System and MSME Taxpayer Compliance Insentif Pajak, Sanksi Pajak, Sistem Administrasi Perpajakan dan Kepatuhan Wajib Pajak UMKM |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SILMI KAFFA MARISKA |
| Date Deposited: | 20 Aug 2024 05:07 |
| Last Modified: | 20 Aug 2024 05:07 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/90389 |
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