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All Journal Jurnal Media Wahana Ekonomika Martabe : Jurnal Pengabdian Kepada Masyarakat JRA: Jurnal Riset Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan (JAK) JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Keuangan dan Bisnis Jurnal Cendekia Mengabdi Berinovasi dan Berkarya Golden Ratio of Taxation Studies
Kusumawaty, Mia
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Palembang
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Media Wahana Ekonomika

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Pengaruh Pemahaman Dan Sanksi Pajak Terhadap Kepatuh an Wajib Pajak UMKM Dengan Pelayanan Fiskus Sebagai Variabel Moderasi Gumulya Sonny Marcel Kusuma; Mia Kusumawaty; Mella Handayani; Kurnia Krisna Hari
Jurnal Media Wahana Ekonomika Vol. 20 No. 1 (2023): Jurnal Media Wahana Ekonomika, April 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v20i1.11221

Abstract

ABSTRAK   Penelitian ini meneliti pengaruh pemahaman dan sanksi pajak terhadap kepatuhan WP. Variabel moderasi penelitian ini yaitu pelayanan fiskus. Penelitian menggunakan Pengumpulan sampel simple random sampling. Sampel penelitian didapatkan sebanyak 98 responden UMKM Ilir Timur Palembang. Analisis data memakai Structural Equation Model-Partial Least Square. Hasil penelitian menunjukkan bahwa sanksi pajak berpengaruh positif signifikan terhadap kepatuhan WP. Hasil lain menunjukkan pemahaman pajak tidak berpengaruh signifikan terhadap kepatuhan WP, pelayanan fiskus tidak memoderasi pemahaman pajak dan sanksi pajak   Kata Kunci: Pemahaman Pajak, Sanksi Pajak, Kepatuhan WP, Pelayanan Fiskus   . ABSTRACT   This research analyzes the effect of understanding and tax sanctions on taxpayer compliance. The moderating variable in this study is the tax administration service. The study used simple random sampling to collect samples. The research sample was obtained by 98 respondents from SME Ilir Timur Palembang. Analsys of research data using Structural Equation Model-Partial Least Square. The results of the study show that tax sanctions have a significant positive effect on taxpayer compliance. Other results show that tax understanding has no significant effect on taxpayer compliance, the tax authorities do not moderate tax understanding and tax sanctions  Keywords: Tax Understanding, Tax Sanction, Taxpayer Complience, Fiscus Service
Co-Authors Betri, Betri Buana, Adelia Satiara Dewi Puspasari Djuniar, Lis Dodi Harianto Gumulya Sonny Marcel Kusuma Handayani, Mella Handayani, Mella Kurnia Krisna Hari Kusuma, Gumulya Sonny Marcel M. Orba Kurniawan Oktarini, Alfina Ramadhan, Arif Syahrul Sabrina, Nina Sindy Silvya Rosa Sonny Marcel Kusuma, Gumulya Welly, Welly Welly, Welly