Faktor-faktor yang Mempengaruhi Tax Compliance Usaha Mikro, Kecil dan Menengah di Kota Batam

Wijaya, Antoni (2018) Faktor-faktor yang Mempengaruhi Tax Compliance Usaha Mikro, Kecil dan Menengah di Kota Batam. Master thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk mengetahui dan memberikan gambaran bagaimana tax compliance Usaha Makro Kecil dan Menengah (UMKM) kota Batam dapat dapat dipengaruhi oleh tax knowledge, tax justice, gender, education level dan income level. Selain itu juga untuk mengetahui pengaruh tax education terhadap tax knowledge dan pengaruh tax knowledge terhadap tax compliance dengan mediasi tax justice. Terdapat 165 perusahaan yang dijadikan sampel penelitian menggunakan metode purposive sampling. Kriteria pemilihan sampel adalah perusahaan yang merupakan UMKM yang ada di kota batam. Data diambil dengan menyebar kuesioner baik secara online maupun lembr print. Penelitian ini membuktikan bahwa secara simultan variabel independen berpengaruh signifikan terhadap variabel dependen. Secara parsial, hasil penelitian menunjukkan bahwa Tax Knowladge berpengaruh signifikan dan positif terhadap Tax Compliance. Variabel lain berupa Tax Justice, Gender, Education Level dan Income Level memiliki pengaruh tidak signifikan terhadap Tax Compliance. Selain itu Tax Education memiliki pengaruh signifikan terhadap Tax Knowladge begitu juga Tax Knowladge berpengaruh signifikan terhadap Tax Justice. ********************************************************************** This study aims to find out and provide an overview of how tax compliance of Batam Small and Medium Macro Business (MSME) can be influenced by tax knowledge, tax justice, gender, education level and income level. In addition to knowing the effect of tax education on tax knowledge and the influence of tax knowledge on tax compliance by mediating tax justice. There were 165 companies that were used as samples for the study using purposive sampling method. Sample selection criteria are companies that are MSMEs in the city of Batam. Data was taken by distributing questionnaires both online and in print. This study proves that simultaneously independent variables have a significant effect on the dependent variable. Partially, the results showed that Tax Knowledge had a significant and positive effect on Tax Compliance. Other variables in the form of Tax Justice, Gender, Education Level and Income Level have insignificant influence on Tax Compliance. Besides that Tax Education has a significant influence on Tax Knowledge as well as Tax Knowledge has a significant effect on Tax Justice.

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