PENGARUH PEMAHAMAN PAJAK, SANKSI PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI

EURO, FORRONKID and Christian, Damar Sagara Sitepu (2025) PENGARUH PEMAHAMAN PAJAK, SANKSI PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Sriwijaya University.

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Abstract

Tax compliance is the ability and willingness of taxpayers to fulfill their tax obligations, in accordance with the Tax Law. This study aims to determine the effect of tax understanding, tax sanctions and tax rates on the compliance of MSME taxpayers moderated by tax socialization. Tax compliance is measured by the number of people who pay and deposit taxes on time. The population in this study is all MSMEs fostered by Rumah BUMN SUMSEL. Sampling in this study used a purposive sampling technique of 100 MSME taxpayers. The analysis technique used is multiple linear regression analysis using SPSS software version 27 for windows. The results of this study indicate that the variable Tax understanding affects tax compliance, Tax sanctions do not affect tax compliance, Tax rates affect tax compliance, and the variable Tax socialization is able to moderate tax understanding, tax sanctions and tax rates on MSMEs taxpayer compliance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kepatuhan Pajak, Tarif, Sanksi, UMKM, Sosialisasi Perpajakan
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Euro Forronkid
Date Deposited:	06 May 2025 02:52
Last Modified:	06 May 2025 02:52
URI:	http://repository.unsri.ac.id/id/eprint/171536

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