PENGARUH SELF ASSESMENT SYSTEM, TINGKAT PENDAPATAN, TARIF PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS ORANG PRIBADI PELAKU UMKM DI KABUPATEN WONOGIRI)

Kurniasih, Asti (2025) PENGARUH SELF ASSESMENT SYSTEM, TINGKAT PENDAPATAN, TARIF PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS ORANG PRIBADI PELAKU UMKM DI KABUPATEN WONOGIRI). S1 thesis, UNIVERSITAS MUHAMMADIYAH PONOROGO.

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Abstract

Tax compliance among Micro, Small, and Medium Enterprises (UMKM) in Wonogiri Regency is still relatively low. This low compliance is influenced by various factors such as understanding of tax regulations (Government Regulation No. 23 of 2018 and the 2022 HPP Law), the self-assessment system, income levels, tax rates, taxpayer awareness, and tax sanctions. This study aims to analyze the influence of these factors on individual taxpayer compliance of UMKM in Wonogiri, both partially and simultaneously. A quantitative approach with an associative design was used in this study. The population consisted of 42,015 individual UMKM taxpayers registered with the Wonogiri Regency Cooperatives, UMKM, and Industry Office in 2024. A sample of 100 respondents was determined using the Slovin formula (10% tolerance) through a cluster sampling technique. Primary data were obtained through an online questionnaire (Google Form) with a Likert scale. The results of the study indicate that the self-assessment system has a significant negative effect, while income level, tax rates, taxpayer awareness, and tax sanctions have a significant positive effect on UMKM tax compliance. Simultaneously, the five independent variables have a significant effect and are able to explain 67.8% of the variation in tax compliance. Optimizing the self-assessment system, increasing revenue, proportional tax rates, increasing awareness, and enforcing strict sanctions are important strategies for improving UMKM tax compliance in Wonogiri.
Keywords:. Taxpayer Compliance, Self Assessment System, Income Level, Tax Rate, Taxpayer Awareness, Tax Sanctions, UMKM

Item Type:	Thesis (S1)
Uncontrolled Keywords:	kepatuhan wajib pajak UMKM, self assessment system, tingkat pendapatan, tarif pajak, kesadaran wajib pajak, sanksi perpajakan.
Subjects:	L Education > L Education (General)
Divisions:	Faculty of Engineering
Depositing User:	Asti Kurniasih
Date Deposited:	25 Aug 2025 02:38
Last Modified:	05 Nov 2025 04:16
URI:	https://eprints.umpo.ac.id/id/eprint/17182

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