Pengaruh Kesadaran Perpajakan, Pemahaman Perpajakan, Sanksi Perpajakan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak

Luhur Hendrawan Wibowo, Melisa Anggraini Anggraini, Tiara Rani Santoso

Abstract


Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran perpajakan, pemahaman perpajakan, sanksi perpajakan, dan kualitas pelayanan terhadap kepatuhan wajib pajak pelaku UMKM di Kota Semarang.

Metode Penelitian: Pendekatan yang digunakan adalah kuantitatif deskriptif dengan data primer yang diperoleh melalui kuesioner. Populasi penelitian terdiri dari pelaku UMKM di Kota Semarang yang terdaftar di KPP Kota Semarang. Sampel yang digunakan sebanyak 64 pelaku UMKM yang memenuhi kriteria tertentu, seperti memiliki usaha minimal 2 tahun dan modal usaha 1-10M. Teknik analisis yang digunakan adalah uji statistik deskriptif, uji kualitas data, uji asumsi klasik, dan uji kelayakan model (uji F, uji t, dan koefisien determinasi).

Originalitas: Penelitian ini memberikan wawasan baru mengenai faktor-faktor yang mempengaruhi kepatuhan pajak pelaku UMKM di Kota Semarang, dengan mengkombinasikan teori perilaku berencana (TPB) dalam konteks UMKM dan perpajakan.

Hasil Penelitian: Hasil penelitian menunjukkan bahwa meskipun ada hubungan teoritis antara kesadaran, pemahaman perpajakan, sanksi, dan kualitas pelayanan dengan kepatuhan pajak, faktor-faktor tersebut tidak berpengaruh signifikan pada pelaku UMKM di Kota Semarang. Ketidakpercayaan terhadap sistem perpajakan, prosedur rumit, dan ketidakadilan menjadi hambatan utama.

Implikasi: Implikasi dari penelitian ini adalah pentingnya perbaikan sistem perpajakan dengan penyederhanaan prosedur, peningkatan literasi perpajakan, dan penerapan sanksi yang adil untuk mendukung kepatuhan pajak pelaku UMKM.

 

Research Objective: This study aims to analyze the influence of tax awareness, tax understanding, tax sanctions, and service quality on the tax compliance of MSME taxpayers in Semarang City.

Research Method: The approach used is descriptive quantitative with primary data collected through questionnaires. The research population consists of MSME actors in Semarang City who are registered with the Semarang Tax Office (KPP). The sample consists of 64 MSME actors who meet certain criteria, such as having a business for at least 2 years and business capital between 1-10 million. The analysis techniques used include descriptive statistical analysis, data quality tests, classical assumption tests, and model feasibility tests (F-test, t-test, and coefficient of determination).

Originality: This study provides new insights into the factors influencing tax compliance among MSME actors in Semarang City, by combining the Theory of Planned Behavior (TPB) in the context of MSMEs and taxation.

Research Findings: The results show that, despite the theoretical relationship between tax awareness, tax understanding, sanctions, and service quality with tax compliance, these factors do not significantly influence MSME actors in Semarang City. Distrust in the tax system, complex procedures, and perceived unfairness are the main barriers.

Implications: The implications of this study highlight the importance of improving the tax system by simplifying procedures, enhancing tax literacy, and implementing fair sanctions to support tax compliance among MSME taxpayers.


Keywords


Awareness, Taxpayer, Service Quality, Tax Sanctions

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DOI: https://doi.org/10.30596/jakk.v8i1.21001

DOI (PDF): https://doi.org/10.30596/jakk.v7i2.21001.g13511

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