Analisis Faktor-Faktor yang Memengaruhi Pemilik dalam Pelaporan Kewajiban Perpajakan di Kecamatan Tenggarong (Studi Kasus pada Usaha Rumah Makan)
DOI:
https://doi.org/10.30651/jms.v9i4.23522Abstract
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kepemilikan usaha mikro, kecil, dan menengah (UMKM) dalam melaporkan kewajiban perpajakannya, dengan fokus pada usaha rumah makan. Penelitian ini menggunakan teknik random sampling dengan jumlah sampel 200 responden. Jenis penelitian dan data yang digunakan kuantitatif dan data bersumber dari Kuisoner serta menggunakan alat analisis SmartPLS 4.1.0.0. Hasil penelitian ini menunjukkan bahwa kesadaran wajib pajak, kemauan membayar pajak, dan persepsi wajib pajak tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. Sedangkan pengetahuan dan pemahaman wajib pajak berpengaruh signifikan Hasil ini sejalan dengan penelitian sebelumnya yang menunjukkan bahwa faktor-faktor psikologis dan persepsi tidak secara signifikan memengaruhi perilaku kepatuhan perpajakan. Implikasi dari penelitian ini adalah perlunya strategi dan kebijakan yang lebih efektif dalam mendukung, serta upaya untuk meningkatkan pemahaman dan kesadaran wajib pajak di kalangan wajib pajak.
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