The Effect Of Tax Fairness, Tax Knowledge, And Tax Complexity On Tax Compliance: The Case Of SME Entrepreneurs’ Taxpayers In Malang

Brainyyah, MariahQibthiyyah (2013) The Effect Of Tax Fairness, Tax Knowledge, And Tax Complexity On Tax Compliance: The Case Of SME Entrepreneurs’ Taxpayers In Malang. Sarjana thesis, Universitas Brawijaya.

Abstract

Kontribusi pajak sangat penting bagi organisasi suatu negara di samping pendapatan lain seperti sumber daya alam, keuntungan dari perusahaan, biaya, dan sumber pendapatan lainnya. Dapat dikatakan bahwa pendapatan pajak layak untuk pendapatan domestik terbesar. Tanpa kepatuhan pajak dari pembayar pajak, target pendapatan pajak tidak akan tercapai. Ada faktor ekonomis dan non-ekonomis yang mungkin mempengaruhi kepatuhan pajak. Namun, penelitian ini bertujuan untuk mengetahui dan memastikan pengaruh keadilan pajak yang dirasakan, pengetahuan pajak, dan kompleksitas pajak dalam keputusan kepatuhan pajak di antara pengusaha UKM di Malang. Untuk menguji model, kuesioner terdiri dari pertanyaan terkait dengan tiga variabel dan satu variabel dependen yang merupakan kepatuhan pajak diberikan di antara 32 sampel pengusaha UKM di Malang. Data kemudian dianalisis dengan metode regresi berganda yang dilakukan dengan perangkat lunak SPSS 15.0. Temuan ini mengungkapkan bahwa keduanya keadilan pajak dan kompleksitas pajak mempengaruhi kepatuhan pajak di antara Wajib Pajak UKM di Malang sementara pengetahuan pajak tidak memberikan pengaruh signifikan terhadap kepatuhan pajak.

English Abstract

Tax contribution is very important for the organization of a Country beside other revenues such as natural resources, profits of state-owned enterprises, fees, and other revenue sources. It can be said that taxes revenue is worth the largest domestic revenue. Without tax compliance from the taxpayers, tax revenue target would not be reached. There are economical and non-economical factors which are possible to influence the tax compliance. However, this study aims to determine and ensure the effect of perceived tax fairness, tax knowledge, and tax complexity in tax compliance decisions among SME entrepreneurs in Malang. To test the model, a questionnaire consisted questions related to the three variables and one dependent variable which is tax compliance was administered among 32 samples of SME entrepreneurs in Malang. The data was then analyzed by multiple regression method which was undertaken with SPSS 15.0 software. The findings revealed that both tax fairness and tax complexity affect the tax compliance among SMEs taxpayers in Malang while the tax knowledge did not give any significant effect on tax compliance.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2013/276/051306513
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Endang Susworini
Date Deposited: 26 Jul 2013 10:03
Last Modified: 19 Oct 2021 01:53
URI: http://repository.ub.ac.id/id/eprint/106691
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