Pengaruh Literasi Pajak Dan Sanksi Pajak Terhadap Kepatuhan Pajak UMKM Di Kota Bekasi

Dipayana, Irsyad Falah (2025) Pengaruh Literasi Pajak Dan Sanksi Pajak Terhadap Kepatuhan Pajak UMKM Di Kota Bekasi. Sarjana (S1) thesis, Universitas Islam 45.

	Text Pendahuluan.pdf Download (973kB)
	Text BAB I.pdf Download (213kB)
	Text BAB II.pdf Restricted to Repository staff only Download (284kB) | Request a copy
	Text BAB III.pdf Restricted to Repository staff only Download (271kB) | Request a copy
	Text BAB IV.pdf Restricted to Repository staff only Download (289kB) | Request a copy
	Text BAB V.pdf Download (140kB)
	Text Daftar Pustaka.pdf Download (202kB)

Abstract

This study aims to analyze the influence of tax literacy on tax compliance and the influence of tax sanctions on the tax compliance of MSMEs in Bekasi City. Based on the variables studied, this research is classified as descriptive and verificative research. The sampling technique used in this study is non-probability sampling with a purposive sampling method. Based on this selection, a total of 30 samples were obtained. The data analysis technique employed is simple linear regression analysis, and data processing was conducted using SPSS (Statistical Product and Service Solution) version 25.0. Based on the results of this study, tax literacy has a positive and significant effect on the tax compliance of MSMEs in Bekasi City. Tax sanctions also have a positive and significant effect on the tax compliance of MSMEs in Bekasi City. The implications of tax literacy and tax sanctions on the tax compliance of MSMEs (Micro, Small, and Medium Enterprises) are very significant, as both are key factors influencing taxpayer behavior.

Actions (login required)

View Item