CD Tesis

Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak UMKM Di KPP Pratama Pekanbaru Tampan)

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Tax is one of the highest sources of funds contributing to APBN funds and is the main source of funds that has the largest contribution. However, the emergence of the Corona Virus Disease 2019 (Covid-19) pandemic has now had a major impact on the global economy, including the tax sector. As a result, tax revenue will be reduced. This is indicated by Indonesia's lower tax ratio when compared to countries in the Southeast Asia region, especially with Australia. One of the reasons for the low tax ratio in Indonesia is the low tax revenue. Therefore, what can be done to increase Indonesia's tax ratio is by optimizing tax revenues, especially by increasing taxpayer compliance. (McGee et al., 2008) also stated that one of the factors to encourage the achievement of tax revenue targets is Tax Compliance. The factors that can affect taxpayer compliance are tax incentives, tax benefits, willingness and financial condition.
This study aims to examine and analyze: (1) the effect of tax incentives on taxpayer compliance, (2) the effect of tax benefits on taxpayer compliance, (3) the effect of willingness on taxpayer compliance, (4) the effect of tax incentives on willingness, (5) the effect of tax benefits on willingness, (6) the effect of tax incentives on taxpayer compliance through willingness as a mediating variable, (7) the effect of tax benefits on taxpayer compliance through willingness as a mediating variable, and (8) the effect of willingness on taxpayer compliance moderated by financial condition.
The population in this study is the taxpayer of Micro, Small and Medium Enterprises (MSMEs) at KPP Pratama Pekanbaru Tampan. The sampling technique used the incidental sampling method and the determination of the number of samples in this study was calculated through the slovin formula obtained as many as 100 respondents. This research data uses primary data directly from the results of questionnaire statements distributed to respondents. Measurement of variables through a number of questionnaire statements given to respondents using a Likert Scale on a scale of 1 to 5, where the number 1 for the answer is never (TP) to 5 for the answer always (SL), and analyzed using Structural Equation Modeling-Partial Least Square ( SEM-PLS) using Warp-PLS software version 6.0 PLS.
The results of the study show that: (1) tax incentives affect taxpayer compliance with a significant level of

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 222 (0003)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Ilmu Akuntansi., 2022

Deskripsi Fisik

xv, 144 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 222 (0003)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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