PENGARUH SOSIALISASI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI PALEMBANG DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL MEDIASI (STUDI PADA UMKM YANG TERDAFTAR DI DINAS KOPERASI DAN UKM KOTA PALEMBANG)

PUTRI, RHEYNA CAHAYANI HUMAIROH and Mukhtaruddin, Mukhtaruddin and Hidayat, Muhammad (2022) PENGARUH SOSIALISASI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI PALEMBANG DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL MEDIASI (STUDI PADA UMKM YANG TERDAFTAR DI DINAS KOPERASI DAN UKM KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

The number of Micro, Small and Medium Enterprises (MSMEs) has increased rapidly in Indonesia. Although MSMEs are experiencing rapid growth, the level of compliance of MSME actors in Indonesia in fulfilling tax obligations is still low. This study aims to analyze the effect of tax socialization and service quality on MSME taxpayer compliance and tax knowledge as a mediating variable. The object of this research is the MSME taxpayer. Based on the purposive sampling method and predetermined criteria, 100 respondents were selected as samples. The hypothesis was tested using the Partial Least Square (PLS) method using SmartPLS 3.0. The results show that tax socialization and service quality have a significant effect on taxpayer compliance. Then knowledge of taxation has an effect on mediating the effect of taxation socialization and service quality on taxpayer compliance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kepatuhan Wajib Pajak, Sosialisasi Perpajakan, Kualitas Pelayanan, Pengetahuan Perpajakan
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ms. Rheyna Cahayani
Date Deposited:	21 Oct 2022 04:58
Last Modified:	21 Oct 2022 04:58
URI:	http://repository.unsri.ac.id/id/eprint/80973

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