PERSPEKTIF KEPATUHAN WAJIB PAJAK UMKM DENGAN PREFERENSI RISIKO SEBAGAI PEMODERASI (Studi Kasus UMKM Di Kecamatan Tembalang Kota Semarang)

Fatah, Yustika Maulidya (2021) PERSPEKTIF KEPATUHAN WAJIB PAJAK UMKM DENGAN PREFERENSI RISIKO SEBAGAI PEMODERASI (Studi Kasus UMKM Di Kecamatan Tembalang Kota Semarang). Undergraduate thesis, Universitas Stikubank.

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Abstract

UMKM di Indonesia selain iberperan idalam imengatasi imasalah ipengangguran itumbuhnya iusaha imikro imenjadikannya isebagai isumber ipertumbuhan ikesempatan ikerja idan ipendapatan. Saat iini ipemerintah imulai imelirik isektor iswasta iyang idipastikan imemiliki ipotensi iyang ibesar iuntuk ipemasukan ipajak, iyaitu idari iUsaha iMikro iKecil iMenengah i(UMKM). iOmset idan ilabanya imemang ijauh ilebih ikecil idibandingkan idengan iperusahaan�perusahaan ibesar. iDalam imenyerap ibanyak itenaga ikerja ibearti iUsaha iMikro iKecil iMenengah i(UMKM) ijuga ipunya iperan istrategis idalam iupaya ipemerintah idalam imengurangi ikemiskinan idan ipengangguran. Penelitiangini bertujuan untuk menguji dan menganalisis pemahaman peraturan perpajakan, sanksi pajak, kesadaram wajib pajak dengan kepatuhan wajib pajak UMKM, serta preferensi risiko sebagai variabel pemoderasi. Populasi dalam penelitiangini adalah seluruh wajibgpajak UMKM yang terdaftargpada Dinas Koperasi & UMKM Kota Semarang. Metode penelitian yang digunakan adalah convenience sampling dengan kuesioner. Jumlah sampel yang digunakan dalam penelitian sebanyak 110 responden. Metode analisisgdata menggunakan analisis regresi linear berganda. Hasil penelitian secara parsial menunjukkan bahwa pemahaman peraturan perpajakan, sanksi pajak dan kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak. Sementara sanksi tidak berpengaruh terhadap kepatuhan wajib pajak. Preferensi risiko berhasil memperkuat hubungan antara pemahaman peraturan perpajakan terhadap kepatuhan wajib pajak. Teteapi preferensi tidak memoderasi hubungan sanksi pajak terhadap kepatuhan wajib pajak. Dalam penelitian ini preferensi risiko memperlemah hubungan antara kesadaran wajib pajak terhadap kepatuhan wajib pajak. In addition, MSMEs in Indonesia play a role in overcoming the problem of unemployment, the growth of imikro efforts, making it a source of growth in job opportunities and income. At this time, the government began to look at the private sector, which was confirmed to have the greatest potential to import the tax, namely iMikro iMikro iMikro iMenengah i (UMKM). The iOmset and its income are far less than that of the larger companies. iIn absorbing a lot of work power means iMicro iMicro business iMedium iMedium i (MSMEs) also has a strategic role in the government's efforts to reduce poverty and unemployment. This research aims to examine and analyze tax regulations, tax sanctions, the awareness of taxpayers with MSME taxpayers, and risk preference as moderating variables. The population in this research is all the tax-obliged MSMEs registered at the Semarang City Cooperatives & UMKM Office. The research method used was convenience sampling with a questionnaire. The number of samples used in the study were 110 respondents. The method of data analysis used multiple linear regression analysis. The results of the study partially show that understanding of tax regulations, tax sanctions and taxpayer awareness has a positive effect on taxpayers. Meanwhile, sanctions have no effect on taxpayers. Preferences that successfully assess the relationship between understanding tax regulations on taxpayers. But preference does not moderate the tax laws on taxpayers. In this study, risk preference weakens the relationship between taxpayer awareness of taxpayers.

Item Type:	Thesis (Undergraduate)
Additional Information:	SKR.V.05.52.2307 NIM.16.05.52.0305
Uncontrolled Keywords:	pemahaman peraturan perpajakan, sanksi pajak, kesadaran wajib pajak, preferensi risiko, kepatuhan wajib pajak
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	Farida Sri Endaryani
Date Deposited:	08 Jun 2021 03:52
Last Modified:	08 Jun 2021 03:52
URI:	https://eprints.unisbank.ac.id/id/eprint/7859

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