PENGARUH PERUBAHAN TARIF, SANKSI PAJAK, KEMUDAHAN PAJAK, LITERASI PAJAK, INSENTIF PAJAK, DAN UMUR USAHA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM KECAMATAN JUWANA KABUPATEN PAT

Agustina, Viola (2023) PENGARUH PERUBAHAN TARIF, SANKSI PAJAK, KEMUDAHAN PAJAK, LITERASI PAJAK, INSENTIF PAJAK, DAN UMUR USAHA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM KECAMATAN JUWANA KABUPATEN PAT. Other thesis, UPN "Veteran" Yogyakarta.

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Abstract

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ABSTRAK
Penelitian ini memiliki tujuan untuk menguji perngaruh perubahan tarif, sanksi
pajak, kemudahan pajak, literasi pajak, insentif pajak, dan umur usaha terhadap
tingkat kepatuhan wajib pajak UMKM Kecamatan Juwana Kabupaten Pati.
Populasi penelitian ini adalah UMKM Kecamatan Juwana yang terdaftar di Dinas
Koperasi dan UMKM Kabupaten Pati. Pendekatan yang digunakan dalam
penelitian ini adalah pendekatan kuantitatif. Teknik pengambilan sampel
menggunakan metode simple random sampling. Sampel dalam penelitian ini
sebanyak 69 UMKM sebagai sampel penelitian. Hasil dari penelitian ini
menunjukkan bahwa variabel sanksi pajak, kemudahan pajak, dan literasi pajak
berpengaruh terhadap tingkat kepatuhan wajib pajak UMKM Kecamatan Juwana
Kabupaten Pati. Sedangkan perubahan tarif, insentif pajak, dan umur usaha tidak
berpengaruh terhadap tingkat kepatuhan wajib pajak UMKM Kecamatan Juwana
Kabupaten Pati.
Kata kunci: Kepatuhan wajib pajak, perubahan tarif, sanksi pajak, kemudahan
pajak, literasi pajak, insentif pajak, umur usaha, UMKM
ABSTRACT
This study aims to examine the effect of changes in tariffs, tax sanctions, tax
convenience, tax literacy, tax incentives, and business age on the level of MSME
taxpayer compliance in Juwana District, Pati Regency. The population of this
study were the SMEs of Juwana District which were registered with the Office of
Cooperatives and SMEs of Pati Regency. The approach used in this research is a
quantitative approach. The sampling technique used simple random sampling
method. The sample in this study were 69 SMEs as the research sample. The
results of this study indicate that the variables of tax sanctions, tax convenience,
and tax literacy have an effect on the level of SME taxpayer compliance in
Juwana District, Pati Regency. Meanwhile, changes in tariffs, tax incentives, and
business age have no effect on the level of compliance of SME taxpayers in
Juwana District, Pati Regency.
Keywords: Taxpayer compliance, rate changes, tax sanctions, tax convenience,
tax literacy, tax incentives, business age, SMEs

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Taxpayer compliance, rate changes, tax sanctions, tax convenience, tax literacy, tax incentives, business age, SMEs
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Eko Yuli
Date Deposited:	14 Apr 2023 02:43
Last Modified:	14 Apr 2023 02:43
URI:	http://eprints.upnyk.ac.id/id/eprint/34574

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