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• W4285348170 abstract "<p>Penelitian ini bertujuan untuk menguji pengaruh beberapa variabel independen seperti pemahaman perpajakan, sanksi pajak dan kualitas pelayanan terhadap variabel dependen yaitu kepatuhan wajib pajak UMKM di Kota semarang. Sampel yang digunakan dalam penelitian ini sebanyak 99 responden dengan data yang diperoleh melalui penyebaran kuesioner (angket). Metode penentuan sampel yang digunakan dalam penelitian ini adalah <em>cluster random sampling</em> (teknik sampling daerah), sedangkan metode pengolahan data yang digunakan peneliti adalah analisis regresi linier berganda.</p><p>Hasil penelitian menunjukkan bahwa pemahaman perpajakan berpengaruh negatif tidak signifikan terhadap kepatuhan wajib pajak UMKM, sekalipun UMKM belum memahami pajak yang dibayar secara lengkap tetapi mereka tetap patuh membayar pajaknya. Sanksi pajak pengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM. Sanksi bagi ketidakpatuhan wajib pajak membayar kewajiban pajaknya menjadi mereka patuh memenuhi kewajibannya.. Kualitas pelayanan berpengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM. Pelayanan yang bersifat membantu kelancaran wajib pajak memenuhi kewajibannya merupakan harapan dan kenyataan wajib pajak yang harus dilaksanakan.</p><p><strong>Kata kunci : </strong>Pemahaman Perpajakan, Sanksi Pajak, Kualitas Pelayanan, Kepatuhan Wajib Pajak</p><p align=center><strong>Abstract</strong></p><p>This study aimed to examine the effect of several independent variables such as understanding of taxation, tax sanctions, and service quality on the dependent variable, namely MSME taxpayer compliance in Semarang City. The sample used in this study was 99 respondents with data obtained by distributing the questionnaires. The sampling method used in this study is cluster random sampling (regional sampling technique), while the data processing method used by the researcher is multiple linear regression analysis.</p><p>The results showed that the understanding of taxation had an insignificant negative effect on MSME taxpayer compliance, even though MSMEs did not fully understand the taxes paid but they still obeyed paying taxes. Tax sanctions have a significant positive effect on MSME taxpayer compliance. Sanctions for non-compliance by taxpayers paying their tax obligations so that they comply with their obligations. Service quality has a significant positive effect on MSME taxpayer compliance. Services that are helpful for the smooth running of taxpayers in fulfilling their obligations are the expectations and reality of taxpayers that must be implemented.</p><p><strong>Keywords</strong>: Tax Understanding, Tax Sanctions, Service Quality, Taxpayer Compliance</p>" @default.
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• W4285348170 date "2021-10-09" @default.
• W4285348170 modified "2023-10-06" @default.
• W4285348170 title "Peningkatan Kepatuhan Wajib Pajak UMKM di Kota Semarang" @default.
• W4285348170 doi "https://doi.org/10.56444/sa.v10i2.2469" @default.
• W4285348170 hasPublicationYear "2021" @default.
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