The impact of tax knowledge, tax avoidance and tax sanction toward taxpayer compliance of micro, small and medium enterprises in Medan

Alice, Alice (2022) The impact of tax knowledge, tax avoidance and tax sanction toward taxpayer compliance of micro, small and medium enterprises in Medan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The compliance of micro, small and medium enterprises taxpayers is a way to maximize domestic tax revenues because they make a major contribution to the Indonesian economy. In this study, the writer examines the factors, such as tax knowledge, tax avoidance and tax sanctions that have an impact on taxpayer compliance of micro, small and medium enterprises in Medan. This study aims to determine: (1) The impact of tax knowledge toward taxpayer compliance of micro, small and medium enterprises in Medan. (2) The impact of tax avoidance toward taxpayer compliance of micro, small and medium enterprises in Medan. (3) The impact of tax sanction toward taxpayer compliance of micro, small and medium enterprises in Medan. (4) The impact of tax knowledge, tax avoidance and tax sanction simultaneously toward taxpayer compliance of micro, small and medium enterprises in Medan. The population of this study is the people who own and run a business in Medan, which is 27,763 people. Using the purposive sampling method, a sample of 100 people was selected for this study. The study problem-related survey is used as the approach for gathering data, and it is conducted using questionnaires and Google Forms. The result of this study shows that tax knowledge, tax avoidance and tax sanction simultaneously have a significant impact on taxpayer compliance of micro, small and medium enterprises in Medan. Partially, tax avoidance has a significant impact on taxpayer compliance of micro, small and medium enterprises in Medan, while the tax knowledge and tax sanctions have no significant impact on taxpayer compliance of micro, small and medium enterprises in Medan./Kepatuhan wajib pajak usaha mikro, kecil, dan menengah adalah salah satu cara untuk memaksimalkan penerimaan pajak dalam negeri karena mereka memberikan kontribusi yang besar terhadap perekonomian Indonesia. Dalam penelitian ini, penulis mengkaji faktor-faktor berupa pengetahuan perpajakan, penghindaran pajak, dan sanksi perpajakan yang dapat memberikan pengaruh terhadap kepatuhan wajib pajak usaha mikro, kecil, dan menengah di Medan. Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh pengetahuan perpajakan terhadap kepatuhan wajib pajak usaha mikro, kecil, dan menengah di Medan. (2) Pengaruh penghindaran pajak terhadap kepatuhan wajib pajak usaha mikro, kecil, dan menengah di Medan. (3) Pengaruh sanksi perpajakan terhadap kepatuhan wajib pajak usaha mikro, kecil, dan menengah di Medan. (4) Pengaruh pengetahuan perpajakan, penghindaran pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak usaha mikro, kecil, dan menengah di Medan. Populasi dalam penelitian ini adalah orang yang memiliki dan menjalankan usaha di Medan yang berjumlah 27,763 orang. Dengan menggunakan metode purposive sampling, diambil sampel sebanyak 100 orang untuk penelitian ini. Survei terkait masalah penelitian digunakan sebagai pendekatan untuk mengumpulkan data, dan dilakukan dengan menggunakan kuesioner dan Google Forms. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan, penghindaran pajak, dan sanksi perpajakan secara simultan berpengaruh terhadap kepatuhan wajib pajak usaha mikro, kecil, dan menengah di Medan. Secara parsial, penghindaran pajak berpengaruh secara signifikan terhadap kepatuhan wajib pajak usaha mikro, kecil, dan menengah di Medan, sedangkan pengetahuan perpajakan dan sanksi perpajakan tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak usaha mikro, kecil, dan menengah di Medan.

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