Pramita, Yuli Intan (2021) Determinan Perilaku Patuh Pajak Pada Pelaku Usaha Kopi di Kota Malang (Studi Pada Pelaku Usaha Kopi di Kota Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
"Kepatuhan pajak merupakan faktor penting dalam merealisasikan target penerimaan pajak. Berdasarkan tax ratio tahun 2019 tingkat kepatuhan pajak hanya menunjukkan presentase sebesar 10,7 persen. Salah satu sektor yang memberikan kontribusi terhadap penerimaan pajak adalah Usaha Mikro, Kecil, dan Menengah (UMKM). Setoran pajak dari UMKM setiap tahunnya hanya berkisar antara Rp. 5–6 triliun. Penerimaan tersebut dinilai masih belum maksimal sebab jumlah UMKM di Indonesia yang menembus 60 juta pelaku usaha. Rendahnya realisasi penerimaan pajak dari sektor UMKM salah satunya disebabkan oleh masalah kepatuhan pajak. Tujuan dari penelitian ini adalah mengetahui pengaruh sikap, norma subjektif, kontrol perilaku persepsian, dan maskulinitas terhadap niat berperilaku patuh pajak serta pengaruh niat berperilaku patuh pajak terhadap perilaku patuh pajak. Penelitian ini merupakan penelitian kuantitatif dan pengumpulan data dilakukan dengan menggunakan kuesioner. Populasi penelitian ini adalah pelaku usaha kopi di Kota Malang dengan teknik pengambilan sampel menggunakan accidental sampling dan diperoleh jumlah sampel sebanyak 116 responden. Hasil penelitian ini menunjukkan bahwa variabel sikap, norma subjektif, kontrol perilaku persepsian, dan maskulinitas berpengaruh signifikan terhadap niat berperilaku patuh pajak, dan variabel niat berperilaku patuh pajak berpengaruh signifikan terhadap perilaku patuh pajak pada pelaku usaha kopi di Kota Malang.
English Abstract
Tax compliance is a crucial factor in realizing the tax revenue target. According to the tax ratio in 2019, the level of tax compliance percentage shows 10.7 percent only. One of the sectors that contributes to the tax revenue is Micro, Small and Medium Enterprises (MSMEs). The annual tax payments from MSMEs is in the range of IDR 5 – 6 trillion. Yet, the revenue is considered to be nonoptimal due to the number of taxpayers and the contributions given are not comparable enough to the number of MSMEs in Indonesia, which have reached over 60 million businessmen. One of the root causes of the low realization of tax revenue from the MSMEs is actually due to the tax compliance issues. The aims of this research is to determine the effect of attitudes, subjective norms, perceived behavioural control, and masculinity towards tax compliance intentions and the effect of tax compliance intentions on tax compliance behaviour. This research belongs to the quantitative research which using questionnaires for the data collection. The population of this research is coffee businessmen in Malang City with a sampling technique by applying accidental sampling and obtained a total sample of 116 respondents. The results of this research indicate that the variables of attitude, subjective norms, perceived behavioural control, and masculinity have a significant effect towards the intention of tax compliance behaviour and the variable of the inte,ntion of tax compliance behaviour has a significant effect towards tax compliance behaviour in coffee businessmen in Malang City
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052103 |
| Uncontrolled Keywords: | SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU PERSEPSIAN, MASKULINITAS, NIAT BERPERILAKU PATUH PAJAK, DAN PERILAKU PATUH PAJAK, ATTITUDE, SUBJECTIVE NORM, PERCEIVED BEHAVIOURAL CONTROL, MASCULINITY, INTENTION TO BEHAVE IN TAX COMPLIANCE, AND BEHAVIOUR IN TAX COMPLIANCE |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | Unnamed user with username nurmasudah |
| Date Deposited: | 24 Oct 2021 08:20 |
| Last Modified: | 24 Sep 2024 08:08 |
| URI: | http://repository.ub.ac.id/id/eprint/185801 |
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