PENGARUH TARIF PAJAK KUALITAS LAYANAN PAJAK, PEMAHAMAN PERPAJAKAN, SANKSI PERPAJAKAN DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA UMKM DI DESA KASIYAN KECAMATAN PUGER KABUPATEN JEMBER

FAJAR, HARDIAN (2025) PENGARUH TARIF PAJAK KUALITAS LAYANAN PAJAK, PEMAHAMAN PERPAJAKAN, SANKSI PERPAJAKAN DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA UMKM DI DESA KASIYAN KECAMATAN PUGER KABUPATEN JEMBER. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.

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Abstract

ABSTRACT This study aims to examine and analyze the effects of tax rates, tax service quality, tax comprehension, tax sanctions, and tax awareness on the tax compliance of micro, small, and medium enterprises (MSMEs) in Kasiyan Village, Puger District, Jember Regency, both partially and simultaneously. The research adopts a quantitative approach, with the population comprising all MSME actors operating within the village. The sampling technique employed is purposive sampling, resulting in a total of 60 respondents. Data were collected through both online and offline questionnaires. The data analysis was conducted using multiple linear regression with the assistance of IBM SPSS version 20. The analytical procedures include instrument testing (validity and reliability tests), classical assumption testing (normality, heteroscedasticity, and multicollinearity tests), multiple linear regression analysis, the coefficient of determination (R²), and hypothesis testing (t- test and F-test). The results indicate that: (1) the tax rate has no significant effect on taxpayer compliance; (2) the quality of tax services has no significant effect on taxpayer compliance; (3) taxpayers’ understanding of taxation significantly affects taxpayer compliance; (4) tax sanctions have no significant effect on taxpayer compliance; (5) tax awareness significantly affects taxpayer compliance; and (6) collectively, all variables have a simultaneous influence on taxpayer compliance. Keywords : Tax Rate, Tax Service Quality, Tax Comprehension, Tax Sanctions, Tax Awareness, Taxpayer Complianc

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	AKUNTANSI-S1
Depositing User:	KARIM BUDIONO
Date Deposited:	17 Apr 2026 07:26
Last Modified:	17 Apr 2026 07:26
URI:	http://repo.itsm.ac.id/id/eprint/1686

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