Analisis faktor-faktor yang mempengaruhi kepatuhan pajak umkm di kota Batam

Ivonne Adeline, Ria Karina

Abstract


Tujuan dari penelitian ini adalah untuk mengetahui pengaruh moral pajak, keadilan pajak, kepercayaan pada pemerintah, kekuatan otoritas, kompleksitas sistem pajak, informasi pajak, kesadaran pajak terhadap niat kepatuhan pajak. Niat kepatuhan pajak sebagai variabel dependen dalam penelitian ini. Penelitian diterapkan dengan membagikan kuesioner kepada 398 responden sebagai sampel dalam penelitian ini. Kuesioner terdiri dari 30 pertanyaan yang diukur menggunakan skala Likert. Penyebaran kuesioner dibagikan secara umum kepada pemilik Usaha Mikro Kecil Menengah yang ada di Kota Batam. Data yang telah dikumpulkan kemudian diolah untuk dianalisis menggunakan program SPSS versi 24. Data kemudian dianalisis menggunakan statistik deskriptif dan persamaan regresi linear berganda untuk mengetahui pengaruh moral pajak, keadilan pajak, kepercayaan pada pemerintah, kekuatan otoritas, kompleksitas pajak, informasi pajak, kesadaran pajak terhadap niat kepatuhan pajak. Hasil pengujian data menunjukkan bahwa variabel moral pajak, kompleksitas pajak dan informasi pajak berpengaruh secara signifikan terhadap niat kepatuhan pajak.


Keywords


Niat kepatuhan pajak; wajib pajak; kepercayaan pada pemerintah; informasi pajak

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