Silviana, Devy (2024) Pengaruh religiusitas, sanksi pajak, dan pemeriksaan pajak terhadap kepatuhan pajak pengusaha UKM di sentra kuliner Sidoarjo. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Pajak merupakan sumber pendapatan utama bagi pemerintah yang mampu menjamin kelangsungan pembangunan negara. Pemerintah telah melakukan berbagai cara untuk mengupayakan peningkatan penerimaan negara seperti melalui strategi pengoptimalan penerimaan pajak dan perluasan basis pajak. Upaya kontrol juga dilakukan melalui pemberlakuan sanksi pajak dan pemeriksaan pajak. Beberapa penelitian sebelumnya menyatakan bahwa faktor lain yang mampu meningkatkan penerimaan pajak melalui peningkatan kepatuhan pajak adalah religiusitas karena religiusitas mendorong seseorang untuk berbuat baik dengan mematuhi peraturan yang berlaku. Salah satu sektor yang memberikan kontribusi besar bagi PDB adalah sektor UKM dengan nilai kontribusi sebesar 61,1%. Hal ini menunjukkan bahwa kepatuhan pajak UKM memiliki dampak signifikan bagi keberlanjutan ekonomi dan pertumbuhan wilayah. Oleh sebab itu, Sidoarjo sebagai Kota UMKM Indonesia dinilai mampu menjadi pelopor dalam pergerakan peningkatan kepatuhan pajak UKM. Hal ini dimulai dengan memperhatikan terlebih dahulu kepatuhan pajak di sentra-sentra UMKM yang ada di Sidoarjo. Maka dari itu, dilakukan penelitan yang bertujuan untuk mengetahui pengaruh religiusitas, sanksi pajak, dan pemeriksaan pajak terhadap kepatuhan pajak pengusaha UKM di Sentra Kuliner Sidoarjo. Penelitian ini merupakan penelitian jenis kuantitatif. Populasi dalam penelitian ini adalah Wajib Pajak UKM di Sentra Kuliner Sidoarjo. Sampel dalam penelitian ini diambil dengan menggunakan teknik nonprobability sampling dan menggunakan metode purposive sampling. Data yang diperoleh dalam penelitian ini merupakan data primer dan dikumpulkan dengan menggunakan metode kuesioner. Uji analisis yang digunakan dalam penelitian ini adalah uji Pilot, uji Validitas, uji Reliabilitas, uji Normalitas, uji Multikolinearitas, uji Heterokedastisitas, Analisis Regresi Linear Beganda, uji Koefisien Determinasi, uji F, dan uji t. Hasil penelitian ini menunjukkan bahwa religiusitas berpengaruh signifikan terhadap kepatuhan pajak UKM, sanksi pajak berpengaruh signifikan terhadap kepatuhan pajak pengusaha UKM, dan pemeriksaan pajak berpengaruh signifikan terhadap kepatuhan pajak pengusaha UKM/Taxes are the main source of income for the government which is able to ensure the continuity of the country's development. The government has taken various steps to increase state revenues, such as through strategies for optimizing tax revenues and expanding the tax base. Control efforts are also carried out through the implementation of tax sanctions and tax audits. Several previous studies stated that another factor that can increase tax revenues through increasing tax compliance is religiosity because religiosity encourages someone to do good by complying with applicable regulations. One sector that makes a large contribution to GDP is the SME sector with a contribution value of 61.1%. This shows that SME tax compliance has a significant impact on economic sustainability and regional growth. Therefore, Sidoarjo as an Indonesian MSME City is considered capable of being a pioneer in the movement to increase SME tax compliance. This starts by first paying attention to tax compliance at MSME centers in Sidoarjo. Therefore, research was carried out which aimed to determine the influence of religiosity, tax sanctions and tax audits on SME tax compliance at the Sidoarjo Culinary Center. This research is a quantitative type of research. The population in this research is SME Taxpayers at the Sidoarjo Culinary Center. The sample in this research was taken using nonprobability sampling techniques and using the purposive sampling method. The data obtained in this research is primary data and was collected using the questionnaire method. The analytical tests used in this research are Pilot test, Validity test, Reliability test, Normality test, Multicollinearity test, Heteroscedasticity test, Multiple Linear Regression Analysis, Coefficient of Determination test, F test, and t test. The results of this research show that religiosity has a significant effect on SME tax compliance, tax sanctions have a significant effect on SME tax compliance, and tax audits have a significant effect on SME tax compliance.
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | religiosity; tax audit; tax compliance; tax sanctions; smes; kepatuhan pajak; pemeriksaan pajak; religiusitas; sanksi pajak; UKM | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Users 19133 not found. | ||||||||||||
Date Deposited: | 27 Feb 2024 02:57 | ||||||||||||
Last Modified: | 27 Feb 2024 02:57 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/62526 |
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