Pengaruh Tingkat Pemahaman, Sanksi, Kesadaran Wajib Pajak, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM

Abstract

This study aims to empirically examine the effect of the level of understanding of taxation, tax sanctions, taxpayer awareness, and tax socialization on taxpayer compliance of e-commerce merchants. The research was conducted on online business people in OKU Regency. The sampling method used saturated sampling and the sample size was measured by the saturated sampling formula. The analytical method used is Multiple Regression Analysis.  The results showed that the level of understanding of taxation, tax sanctions and awareness of taxpayers had no partial effect on taxpayer compliance of e-commerce merchants, while taxation socialization had a significant effect on taxpayer compliance of e-commerce merchants. Keywords : Understanding, Sanctions, Awareness, Socialization, Tax Compliance    Abstrak Penelitian ini bertujuan untuk menguji secara empiris pengaruh tingkat pemahaman perpajakan, sanksi pajak, kesadaran wajib pajak, dan sosialisasi perpajakan terhadap kepatuhan wajib pajak pedagang e-commerce penelitian dilakukan pada pelaku bisnis online di Kabupaten OKU. Metode pengambilan sampel menggunakan sampling jenuh dan ukuran sampel diukur dengan rumus sampling jenuh. Metode analisis yang digunakan adalah Analisis Regresi Berganda. Hasil penelitian menunjukkan bahwa tingkat pemahaman perpajakan, sanksi pajak dan kesadaran wajib pajak tidak berpengaruh secara parsial terhadap kepatuhan wajib pajak pedagang e-commerce, sedangkan sosialisasi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak pedagang e-commerce. Kata Kunci: Tingkat Pemahaman Perpajakan, Sanksi Pajak, Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Kepatuhan Wajib Pajak Pedagang E-Commerce.