Pengaruh Kesadaran, Kepercayaan pada Pemerintah terhadap Tingkat Kepatuhan Wajib Pajak UMKM dengan Sanksi Pajak sebagai Variabel Moderating.

Rachmadina, Aulia (2023) Pengaruh Kesadaran, Kepercayaan pada Pemerintah terhadap Tingkat Kepatuhan Wajib Pajak UMKM dengan Sanksi Pajak sebagai Variabel Moderating. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Aulia Rachmadina (41183403180031) The Effect of Awareness, Trust in the Government on the Level of MSME Taxpayer Compliance with Tax Sanctions as a Moderating Variable. xv + 105 pages + 26 tables + 1 figure + 13 attachments Keywords: Awareness, Trust in Government, Tax Sanctions, MSME Taxpayer Compliance, Compliance Theory, Social Learning Theory. This study aims to determine whether there is an influence between awareness, trust in the government on the level of MSME taxpayer compliance with tax sanctions as a variable moderating. This study uses a quantitative descriptive statistical method with questionnaire data collection (first) given to MSME taxpayers who are registered at KPP Pratama Cibitung. The sample used in the study was selected using the method Accidental Sampling, as well as determining the number of respondents calculated using the formula slovin. Questionnaire distribution is done in a way offline or come directly to meet the MSME taxpayers and online by using google form. Based on this election, there were 100 MSME taxpayer respondents registered at KPP Pratama Cibitung. Hypothesis testing was carried out through multiple linear regression analysis with MRA (Moderated Regression Analysis) using SPSS version 25 to examine the effect between the independent variables and the dependent variable and the effect between the moderating variable and the independent variable on the dependent variable. Based on the tests that have been carried out, this study shows the results in the form of the awareness variable does not significantly influence MSME taxpayer compliance, the trust variable in the government has a positive and significant effect on MSME taxpayer compliance, and the moderation variable of sanctions weakens the influence of awareness on taxpayer compliance and sanctions Taxes strengthen the influence of trust in the government on MSME taxpayer compliance. Bibliography : 31 (2006 – 2022)

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