Widiya, Adisti (2022) PENGARUH KESADARAN WAJIB PAJAK, TARIF PAJAK, SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM BERBASIS E-COMMERCE DI KELURAHAN PENGGILINGAN. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
This study aims to examine the effect of taxpayer awareness, tax rates, tax socialization on e-commerce-based MSME taxpayer compliance in the village of Penggilingan. This study uses a quantitative type of research, which is measured using multiple linear regression-based methods with SPSS 26. The population of this study is taxpayers as SMEs whose sales use e-commerce services. The sample was determined based on the non-probability sampling method, with the type of Convenience Sampling with a total sample of 100 respondents from SMEs. The data used in this study are primary data in the form of a questionnaire distributed using a link (google form) which is distributed directly. The results showed that (1) Taxpayer Awareness had no effect on MSME Taxpayer Compliance (2) Tax Rates affected MSME Taxpayer Compliance, (3) Tax Socialization had an effect on MSME Taxpayer Compliance. Penelitian ini bertujuan untuk menguji pengaruh kesadaran wajib pajak, tarif pajak, sosialisasi perpajakan terhadap kepatuhan wajib pajak UMKM berbasis e-commerce di kelurahan Penggilingan. Penelitian ini menggunakan jenis penelitian kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 26. Populasi dari penelitian ini adalah wajib pajak sebagai pelaku UMKM yang penjualan nya menggunakan layanan e-commerce. Sampel ditentukan berdasarkan metode nonprobability sampling, dengan jenis Convenience Sampling dengan jumlah sampel sebanyak 100 responden pelaku UMKM. Data yang digunakan dalam penelitian ini berupa data primer berupa kuesioner yang disebarkan menggunakan tautan (google form) yang disebarkan secara langsung. Hasil penelitian menunjukkan bahwa (1) Kesadaran Wajib Pajak tidak berpengaruh terhadap Kepatuhan Wajib Pajak UMKM (2) Tarif Pajak berpengaruh terhadap Kepatuhan Wajib Pajak UMKM, (3) Sosialisasi Perpajakan berpengaruh terhadap Kepatuhan Wajib Pajak UMKM.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Kesadaran Wajib Pajak, Tarif Pajak, Sosialisasi Perpajakan, Kepatuhan Wajib Pajak UMKM Berbasis E-Commerce. | ||||||||
| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | WIDIYA ADISTI | ||||||||
| Date Deposited: | 11 Oct 2022 03:31 | ||||||||
| Last Modified: | 11 Oct 2022 03:31 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8616 |
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