Detail Karya Ilmiah

  • Pengaruh Indikator – Indikator Motivational Postures Terhadap Tax Compliance Wajib Pajak Orang Pribadi UMKM di KPP Pratama Batu.
    Penulis : Novia Zunairoh
    Dosen Pembimbing I : Junaidi,S.E.,M.Si.,Ak.,CA
    Dosen Pembimbing II :
    Abstraksi

    Penelitian ini bertujuan untuk menganalisis pengaruh indikator – indikator motivational postures yang ditinjau dari commitment, capitulation, resistance, disengagement, dan game playing terhadap tax compliance wajib pajak orang pribadi UMKM di KPP Pratama Batu. Metode penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang melakukan Usaha Mikro, Kecil, dan Menengah (UMKM) di KPP Pratama Batu. Sampel diambil dengan menggunakan metode purposive sampling dan diperoleh 114 wajib pajak orang pribadi UMKM yang menjadi sampel. Teknik analisis data yang digunakan adalah Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa secara parsial indikator motivational postures yang ditinjau dari commitment berpengaruh positif, resistance dan game playing berpengaruh negatif terhadap tax compliance wajib pajak orang pribadi UMKM di KPP Pratama Batu. Sedangkan untuk indikator motivational postures berupa capitulation tidak berpengaruh positif dan disengagement tidak memiliki pengaruh negatif terhadap tax compliance wajib pajak orang pribadi UMKM di KPP Pratama Batu. Secara simultan, indikator – indikator motivational postures memiliki pengaruh terhadap tax compliance wajib pajak orang pribadi UMKM di KPP Pratama Batu. Kata Kunci : Commitment, Capitulation, Disengagement, Game Playing, Resistance, Tax Compliance.

    Abstraction

    This research aims to analyze the effect of motivational postures indicators that are viewed from commitment, capitulation, resistance, disengagement, and game playing on tax compliance of individual MSMEs taxpayers at KPP Pratama Batu. This research method uses a quantitative method with a survey approach. The population of this study are individual taxpayers who conducts Micro, Small and Medium Enterprises (MSMEs) at KPP Pratama Batu. Samples were taken using a purposive sampling method and obtained 114 taxpayers of MSMEs who were sampled. The data analysis technique used is Partial Least Squares (PLS). The results showed that partially motivational postures indicators that were viewed from commitment had positive, resistance and game playing effects negatively affected the tax compliance of individual MSMEs taxpayers at KPP Pratama Batu. Whereas for indicators of motivational postures in the form of capitulation, there is no positive effect and disengagement does not have a negative influence on the tax compliance of individual MSMEs taxpayers at KPP Pratama Batu. Simultaneously, motivational postures indicators have an influence on the tax compliance of MSMEs individual taxpayers at KPP Pratama Batu. Keywords : Commitment, Capitulation, Disengagement, Game Playing, Resistance, Tax Compliance.

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