Siti Sofiyah, - and Memen Kustiawan, - and Aristanti Widyanigsih, - (2025) PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PERPAJAKAN, DAN E-SYSTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi pada UMKM Sektor Perdagangan di Kabupaten Sukabumi). S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui apakah pengetahuan perpajakan, sanksi perpajakan dan e-system perpajakan berpengaruh terhadap kepatuhan wajib pajak orang pribadi pada pelaku UMKM di Kabupaten Sukabumi. Populasi dalam penelitian ini UMKM yang bergerak pada sektor perdagangan, terdaftar sebagai wajib pajak orang pribadi, menggunakan e-system perpajakan, berlokasi di Kabupaten Sukabumi, dan memiliki peredaran bruto selama satu tahun pajak yang dikenal PPh Final, dengan total 100 wajib pajak sebagai sampel yang dipilih menggunakan metode purposive sampling. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh dari hasil kuesioner. Analisis data menggunakan convergent validity, uji average variance extracted, uji discriminant validity, uji cronbach alpha, uji composite reliability, R Square dan uji t-statistics path coefficient yang diolah melalui software SmartPLS. Hasil penelitian menunjukkan bahwa: (1) pengetahuan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak; (2) sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak (3) e-system perpajakan berpengaruh positif terhadap kepatuhan wajib pajak.
This study aims to determine whether tax knowledge, tax sanctions and tax e-system affect the compliance of individual taxpayers on MSME actors in Sukabumi Regency. The population in this study are MSMEs engaged in the trade sector, registered as individual taxpayers, using the tax e-system, located in Sukabumi Regency, and have gross turnover during one tax year known as Final Income Tax, with a total of 100 taxpayers as samples selected using purposive sampling method. This research uses a quantitative approach with primary data obtained from the results of the questionnaire. Data analysis using convergent validity, average variance extracted test, discriminant validity test, Cronbach alpha test, composite reliability test, R Square and t-statistics path coefficient test processed through SmartPLS software. The results showed that: (1) tax knowledge has a positive effect on taxpayer compliance; (2) tax sanctions have a positive effect on taxpayer compliance (3) the tax e-system has a positive effect on taxpayer compliance.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?hl=id&user=4c5Q8owAAAAJ ID SINTA Dosen Pembimbing: Memen Kustiawan: 259600 Aristanti Widyaningsih: 5975674 |
| Uncontrolled Keywords: | Pengetahuan; Sanksi; E-system; Kepatuhan; Pajak. knowledge; sanctions; e-system; compliance; taxation. |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Siti Sofiyah |
| Date Deposited: | 02 May 2025 08:05 |
| Last Modified: | 02 May 2025 08:05 |
| URI: | http://repository.upi.edu/id/eprint/132854 |
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