Electronic Theses and Dissertation

ABSTRAK

Tujuan dari penelitian ini untuk mengetahui pengaruh pengetahuan kesadaran wajib pajak, persepsi utang pajak dan sanksi pajak terhadap kepatuhan wajib pajak badan. Populasi pada penelitian ini berdasarkan data dari KPP Pratama Aceh Besar, tercatat sebanyak 9.899 diperoleh 99 sampel. Pada penelitian ini, teknik analisis yangdigunakan adalah Structural EquationModelling – Partial Least Square (SEM-PLS). Jenis data yang digunakan adalah data primer serta sekunder. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak dan sanksi pajak memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak badan di KPP Pratama Aceh Besar. Sementara itu, persepsi utang pajak tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak badan. Berdasarkan hasil ini, disarankan agar pihak berwenang meningkatkan program sosialisasi dan edukasi mengenai pentingnya kesadaran perpajakan. Ini dapat mencakup penyuluhan tentang konsekuensi dari pelanggaran serta manfaat dari kepatuhan dalam membayar pajak, yang diharapkan dapat meningkatkan tingkat kepatuhan wajib pajak di masa depan. Dengan demikian, wajib pajak akan lebih memahami kewajiban mereka dan dampak positif dari kepatuhan perpajakan terhadap pembangunan negara.
Kata kunci : Kesadaran Wajib Pajak, Persepsi utang Pajak, Sanksi Pajak dan Kepatuhan Wajib Pajak

ABSTRACT The purpose of this study was to determine the effect of taxpayer awareness, perception of tax debt and tax sanctions on corporate taxpayer compliance. The population in this study was based on data from KPP Pratama Aceh Besar, recorded as many as 9,899 obtained 99 samples. In this study, the analysis technique used was Structural Equation Modeling - Partial Least Square (SEM-PLS). The types of data used were primary and secondary data. The results showed that taxpayer awareness and tax sanctions had a significant effect on corporate taxpayer compliance at KPP Pratama Aceh Besar. Meanwhile, the perception of tax debt did not have a significant effect on corporate taxpayer compliance. Based on these results, it is recommended that the authorities increase socialization and education programs regarding the importance of tax awareness. This can include counseling on the consequences of violations and the benefits of compliance in paying taxes, which is expected to increase the level of taxpayer compliance in the future. Thus, taxpayers will better understand their obligations and the positive impact of tax compliance on national development. Keywords: Taxpayer Awareness, Perception of Tax Debt, Tax Penalties, and Taxpayer Compliance