Pengaruh Persepsi Wajib Pajak, Sosialiasi Perpajakan, dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menengah di Medan
Abstract
Membayar pajak bukan hanya kewajiban hukum tetapi juga merupakan hak setiap warga negara untuk ikut serta dalam pembiayaan negara dan pembangunan nasional, menurut falsafah hukum perpajakan. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh persepsi wajib pajak, sosialiasi perpajakan dan pemahaman perpajakan secara simultan terhadap kepatuhan wajib pajak UMKM. Penelitian menggunakan pendekatan kuantitatif eksplanatif. Data primer yang digunakan dalam penelitian ini adalah kuesioner yang dibagikan kepada responden yang menjadi sampel penelitian, yaitu pelaku usaha UMKM yang berjumlah 100 orang. Sampel diambil menggunakan teknik simple random sampling. Teknik pengolahan data dilakukan melalui analisis regresi linier berganda. Hasil analisis statistik menunjukkan bahwa persepsi wajib pajak, sosialisasi perpajakan dan pemahaman perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, yang dapat dilihat dari nilai t hitung masing-masing variabel lebih besar daripada t tabel dan nilai signifikansi lebih kecil daripada 0,05. Besarnya pengaruh masing-masing variabel bebas secara parsial terhadap kepatuhan wajib pajak, adalah persepsi wajib pajak 16,4%, sosialisasi perpajakan 43,9%, pemahaman perpajakan 53,3%, sedangkan secara simultan sebesar 76,4%. Ini menunjukkan jika persepsi wajib pajak, sosialisasi perpajakan dan pemahaman perpajakan semakin baik maka tingkat kepatuhan wajib pajak akan semakin tinggi.
Kata Kunci: Persepsi Wajib Pajak; Sosialisasi Perpajakan; Pemahaman Perpajakan; Kepatuhan Wajib Pajak.
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