Arimbi, Arimbi (2026) Pengaruh Kesadaran, Kualitas Pelayanan, Literasi, Sanksi Dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak UMKM Pada Implementasi Sistem Perpajakan Digital. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study is motivated by the relatively low level of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in fulfilling their tax obligations within the implementation of the digital taxation system. Several factors are assumed to influence this condition, including taxpayer awareness, service quality, tax literacy, tax sanctions, and tax incentives. This study aims to examine the influence of taxpayer awareness, service quality, tax literacy, tax sanctions, and tax incentives on MSME taxpayer compliance in the implementation of the digital taxation system. This research employed a quantitative approach, with data collected through the distribution of questionnaires using a Likert scale. The sampling technique applied was purposive sampling, involving 123 MSME taxpayer respondents located in Sidoarjo Regency and Surabaya City. The data were analyzed using multiple linear regression analysis. The results indicate that taxpayer awareness and tax incentives have a significant effect on MSME taxpayer compliance, while service quality, tax literacy, and tax sanctions do not have a significant effect on taxpayer compliance. These findings suggest that improving taxpayer awareness and providing tax incentives are key factors in enhancing MSME taxpayer compliance in the era of digital taxation.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Arimbi Arimbi |
| Date Deposited: | 14 Apr 2026 03:39 |
| Last Modified: | 14 Apr 2026 03:39 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14259 |
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