Pengaruh Digitalisasi Pelayanan Perpajakan, Tax Literacy, dan Kinerja Account Representative Terhadap Kepatuhan Wajib Pajak yang Bergerak di Bidang UMKM

Nabilah, Nabilah (2023) Pengaruh Digitalisasi Pelayanan Perpajakan, Tax Literacy, dan Kinerja Account Representative Terhadap Kepatuhan Wajib Pajak yang Bergerak di Bidang UMKM. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

The purpose of this study was to determine the effect of digitalization of tax services, tax literacy, and account representative performance on compliance by taxpayers engaged in the UMKM sector in the Bekasi City area. This study uses a type of quantitative research using primary data. Respondents in this study were MSME taxpayers in Bekasi City. The sample in this study was 116 respondents who were obtained according to the criteria determined based on the purposive sampling method, data were collected by distributing questionnaires directly and through the Google form. Data was processed using SPSS Version 25. The analytical method used included descriptive statistical tests, data serviceability tests including validity and reliability tests, classic assumption tests which included normality tests, multicollinearity tests, heteroscedasticity tests, coefficient of determination tests, F tests, and T tests. Based on the test results, it can be concluded that the digitalization of tax services has no effect on the compliance of taxpayers engaged in the MSME sector. Meanwhile, Tax Literacy and Account Representative Performance have a positive effect on Taxpayer Compliance engaged in the MSME sector. The results of this study need to be of concern to the government, especially agencies in the field of taxation, because it turns out that MSME taxpayers need socialization and attention in terms of taxpayer compliance.

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