Pengaruh Kesadaran Wajib Pajak dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UMKM dengan Sanksi Pajak sebagai Variabel Moderasi
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Faidzin, Aisyah Nurul
Subject
657.46 - TAX ACCOUNTING
Datestamp
2024-06-20 06:31:48
Abstract :
Tax is a contribution to the government that is charged by the state for a certain period of time to taxpayers which is required and must be paid by the taxpayer. Taxation is an important component in state management, especially with regard to the capitalization of all government expenditure, including expenditure for development. The government helps small, micro and medium enterprises (MSMEs) by providing financial support, training and greater market access. MSMEs can contribute to job creation, economic growth and local community development. MSMEs have an important role in the Indonesian economy because they are considered to be able to increase economic inclusion by providing job opportunities to individuals or groups who may find it difficult to find work in large companies. MSMEs are also considered an important economic driver. Based on this, this research is motivated by the level of reporting compliance or fulfillment of tax obligations by MSME taxpayers, especially MSMEs assisted by Tanggulangin District. This research aims to determine and analyze the influence of taxpayer awareness and tax rates on taxpayer compliance, moderated by tax sanctions. This research is quantitative research with primary data. Sampling was carried out using a random probability technique with a cluster sampling method, with a total of 100 MSME taxpayers. Research data was analyzed using Warp-PLS 8.0. The research results show that taxpayer awareness influences taxpayer compliance and is moderated by tax sanctions, while tax rates do not influence taxpayer compliance but are moderated by tax sanctions. Keywords: Taxpayer compliance, taxpayer awareness, tax rates, tax sanction
Tax is a contribution to the government that is charged by the state for a certain period of time to taxpayers which is required and must be paid by the taxpayer. Taxation is an important component in state management, especially with regard to the capitalization of all government expenditure, including expenditure for development. The government helps small, micro and medium enterprises (MSMEs) by providing financial support, training and greater market access. MSMEs can contribute to job creation, economic growth and local community development. MSMEs have an important role in the Indonesian economy because they are considered to be able to increase economic inclusion by providing job opportunities to individuals or groups who may find it difficult to find work in large companies. MSMEs are also considered an important economic driver. Based on this, this research is motivated by the level of reporting compliance or fulfillment of tax obligations by MSME taxpayers, especially MSMEs assisted by Tanggulangin District. This research aims to determine and analyze the influence of taxpayer awareness and tax rates on taxpayer compliance, moderated by tax sanctions. This research is quantitative research with primary data. Sampling was carried out using a random probability technique with a cluster sampling method, with a total of 100 MSME taxpayers. Research data was analyzed using Warp-PLS 8.0. The research results show that taxpayer awareness influences taxpayer compliance and is moderated by tax sanctions, while tax rates do not influence taxpayer compliance but are moderated by tax sanctions. Keywords: Taxpayer compliance, taxpayer awareness, tax rates, tax sanction
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