PENGARUH TARIF PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak UMKM Di Kabupaten Ponorogo)

Riadhatul Kasanah, Aulia (2025) PENGARUH TARIF PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak UMKM Di Kabupaten Ponorogo). S1 thesis, Universitas Muhammadiyah Ponorogo.

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Abstract

This study aims to analyze the effect of tax rates, taxpayer awareness, and tax sanctions on the compliance of micro, small, and medium enterprises (UMKM) taxpayers in Ponorogo Regency. The research background is based on the low level of compliance in submitting the Annual Tax Return (SPT) among UMKM, despite the implementation of a final tax rate policy of 0.5% through Government Regulation No. 23 of 2018 and other tax incentives. This study employs a quantitative approach with a survey method using questionnaires distributed to 100 UMKM respondents registered at the Ponorogo Regency Office of Cooperatives, Industry, and Trade, selected using cluster sampling techniques. Data analysis was conducted through validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis.
The results show that partially, tax rates have a positive and significant effect on UMKM taxpayer compliance. Taxpayer awareness also has a positive and significant effect, indicating that understanding and a proactive attitude toward tax obligations can improve compliance. Tax sanctions have a positive and significant effect on compliance, confirming that the imposition of firm consequences encourages UMKM actors to fulfill their tax obligations. Simultaneously, the three independent variables have a significant effect on UMKM taxpayer compliance. The coefficient of determination indicates that the combination of these three factors can explain a considerable proportion of the variation in compliance levels.
These findings imply that efforts to improve UMKM tax compliance in Ponorogo Regency require synergy between affordable tax rate policies, increased tax literacy and awareness, and consistent enforcement of sanctions. This study is expected to serve as a reference for tax authorities, UMKM actors, and academics in formulating effective strategies to enhance tax compliance and the contribution of the UMKM sector to state revenue.

Keywords: Tax Rate, Taxpayer Awareness, Tax Sanctions, Tax Compliance, UMKM

Item Type:	Thesis (S1)
Uncontrolled Keywords:	Tarif Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, Kepatuhan Pajak, UMKM
Subjects:	L Education > L Education (General)
Divisions:	Faculty of Economic > Department of Accounting
Depositing User:	Aulia Riadhatul Kasanah
Date Deposited:	27 Aug 2025 02:53
Last Modified:	05 Nov 2025 01:45
URI:	https://eprints.umpo.ac.id/id/eprint/17312

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