Email this article Kepatuhan wajib pajak umkm kota bandar lampung era pandemi covid-19: peran moderasi religiusitas
Abstract
Penelitian bertujuan melihat kesadaran pajak serta peran religiusitas apakah mampu memperkuat atau justru memperlemah terhadap kepatuhan wajib pajak pada UMKM di Kota Bandar Lampung pada masa COVID-19. Metodologi penelitian yang digunakan dalam penelitian ini adalah kuantitatif dengan menggunakan software SPSS Versi 25. Pengumpulan data primer dilakukan dengan mengambil sampel responden yaitu pelaku UMMKM di Kota Bandar Lampung Era COVID-19 melalui metode random sampling dengan teknik slovin. Sebanyak 95 sampel digunakan untuk penelitian ini. Data diperoleh melalui penggunaan kuisioner dengan penilaian indikator dilakukan menggunakan Skala Likert. Hasil temuan penelitian memberikan fakta kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak Pajak UMKM Kota Bandar Lampung Era Pandemi COVID-19, Hal ini dikarenakan kesadaran wajib pajak tentang pentingnya peran mereka dalam pembayaran pajak dapat meningkatkan partisipasi mereka dalam memenuhi kewajiban perpajakan. Jika UMKM memiliki kesadaran yang tinggi akan kontribusi mereka terhadap pembangunan daerah melalui pajak, mereka cenderung lebih patuh dalam membayar pajak. Religiusitas memperkuat pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak Pajak UMKM Kota Bandar Lampung Era Pandemi COVID-19, hal ini dikarenakan jika UMKM memiliki keyakinan yang kuat terhadap agama mereka, hal ini dapat memperkuat kesadaran mereka akan tanggung jawab moral dalam membayar pajak. Keyakinan ini dapat menjadi landasan moral yang menguatkan motivasi untuk mematuhi kewajiban perpajakan
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DOI: https://doi.org/10.30872/jakt.v20i4.14221
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