Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh pemahaman administrasi perpajakan, kualitas pelayanan pajak dan persepsi wajib pajak UMKM terhadap kepatuhan wajib pajak UMKM serta menguji apakah kesadaran perpajakan dapat memoderasi hubungan antara pemahaman administrasi perpajakan, kualitas pelayanan pajak dan persepsi wajib pajak UMKM terhadap kepatuhan wajib pajak UMKM di Banda Aceh. Populasi dalam penelitian ini adalah wajib pajak pelaku UMKM di Banda Aceh yang terdaftar di Kanwil DJP Provinsi Aceh. Teknik pengambilan sampel yang digunakan yaitu simple random sampling dengan total responden sebanyak 100 responden. Jenis data yang digunkaan adalah data primer yang diperoleh melalui penyebaran kuesioner. Data diolah menggunakan Moderated Regression Analysis (MRA) dengan bantuan program IBM SPSS Statistic 29. Hasil penelitian menunjukkan bahwa pemahaman administrasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM serta kesadaran perpajakan dapat memperkuat hubungan antara pemahaman administrasi perpajakan dengan kepatuhan wajib pajak UMKM, kualitas pelayanan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM serta kesadaran perpajakan dapat memperkuat hubungan antara kualitas pelayanan pajak dengan kepatuhan wajib pajak UMKM, dan persepsi wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM serta kesadaran perpajakan dapat memperkuat hubungan antara persepsi wajib pajak dengan kepatuhan wajib pajak UMKM. Secara simultan, pemahaman administrasi perpajakan, Kualitas pelayanan pajak dan Persepsi wajib UMKM berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM dan pemahaman administrasi perpajakan, Kualitas pelayanan pajak dan Persepsi wajib UMKM berpengaruh terhadap kepatuhan wajib pajak UMKM melalui kesadaran perpajakan.

Kata Kunci: Pemahaman Administrasi Perpajakan, Kualitas Pelayanan Pajak, Persepsi Wajib Pajak UMKM, Kepatuhan Wajib Pajak UMKM, Kesadaran Perpajakan, Wajib Pajak UMKM

This study aims to analyze the effect of understanding of tax administration, quality of tax services and perceptions of MSME taxpayers on MSME taxpayer compliance and to test whether tax awareness can moderate the relationship between understanding of tax administration, quality of tax services and MSME taxpayer perceptions of compliance MSME tax in Banda Aceh. The population in this study are taxpayers of MSME actors in Banda Aceh who are registered at the Regional Office of DGT Aceh Province. The sampling technique used was simple random sampling with a total of 100 respondents. The type of data used is primary data obtained through distributing questionnaires. Data were processed using Moderated Regression Analysis (MRA) with the help of the IBM SPSS Statistics 29 program. The results showed that understanding of tax administration had a positive and significant effect on MSME taxpayer compliance and tax awareness could strengthen the relationship between understanding of tax administration and MSME taxpayer compliance, quality Tax services have a positive and significant effect on MSME taxpayer compliance and tax awareness can strengthen the relationship between the quality of tax services and MSME taxpayer compliance, and taxpayer perceptions have a positive and significant effect on MSME taxpayer compliance and tax awareness can strengthen the relationship between taxpayer perceptions with MSME taxpayer compliance. Simultaneously understanding of tax administration, quality of tax service and perceptions of MSME taxpayers have a positive and significant effect on MSME taxpayer compliance and understanding of tax administration, quality of tax services and perceptions of MSME taxpayers have an effect on MSME taxpayer compliance through tax awareness. Keywords: Understanding of Tax Administration, Quality of Tax Services, Perceptions of MSME Taxpayers, MSME Taxpayer Compliance, Tax Awareness, MSME Taxpayers