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PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI PERPAJAKAN DAN KEADILAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA SEMARANG

Accounting Analysis Journal · Vol. 3 No. 3 (2014)

DOI
10.15294/aaj.v3i3.4220
ISSN
2502-6216, 2252-6765
Published
2014-08-03
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh pengetahuan, ketegasan sanksi dan keadilan perpajakan terhadap kepatuhan Wajib Pajak UMKM di Kota Semarang. Sampel dalam penelitian ini adalah 59 UMKM di Kota Semarang. Metode Pengumpulan Data menggunakan kuesioner. Analisis data dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan secara parsial variabel pengetahuan pajak berpengaruh terhadap kepatuhan Wajib Pajak, sedangkan ketegasan sanksi dan keadilan perpajakan tidak berpengaruh terhadap kepatuhan Wajib Pajak. Secara simultan variabel pengetahuan, ketegasan sanksi dan keadilan perpajakan berpengaruh terhadap kepatuhan Wajib Pajak UMKM.The purpose of this study was to analyze the influence of tax knowledge, tax firmness sanction and tax fairness on taxpayer compliance SMEs in Semarang. The sampel in this research is 59 SMEs in Semarang. Analysis of the data used in this study is multiple regression analysis. The result showed that partial variable tax knowledge had effect on tax compliance. While the tax firmness sanction and tax fairness had not effect to tax compliance. Simultaneously variables tax knowledge, tax firmness sanction and tax fairness effect on tax compliance.

Collaboration network of the authors

32 authors · 42 co-authorship links

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  • Politeknik Negeri Ujung Pandang
  • Yogyakarta State University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Nurhayati NurhayatiPoliteknik Negeri Ujung Pandang2
Shanie SukmawatiAffiliation unknown1
Linda AgustinaAffiliation unknown1
Siti SangadahAffiliation unknown1
Hafidz MahmudiAffiliation unknown1
Radyasinta Surya PratandaAffiliation unknown1
Fani RisdiyaniAffiliation unknown1
Wahyu LestariYogyakarta State University1
Yani FebrianiAffiliation unknown1
Nur AzizahAffiliation unknown1
Ester Victorya ChristianiAffiliation unknown1
Catur Sari MaqfirohAffiliation unknown1
Liani SuliyantiniAffiliation unknown1
Dewi Ayu AnggrainiAffiliation unknown1
Resti KhanaliyaAffiliation unknown1
Lystia Aryanti NurjannahAffiliation unknown1
Dessy Anggara Listy PutriAffiliation unknown1
Tria Budi SetianiAffiliation unknown1
Yunita Dwi KurniawatiAffiliation unknown1
Iwan RusliyantoAffiliation unknown1
Ani PaharyaniAffiliation unknown1
Moh Ainul WafaAffiliation unknown1
Lyna LatifahAffiliation unknown1
E. S. P. WihartoAffiliation unknown1
A. F. EfendyAffiliation unknown1
F. M. AbdillahAffiliation unknown1
Aris Setyo WibowoAffiliation unknown1
Amir MahmudAffiliation unknown1
Rusdarti RusdartiAffiliation unknown1
Fazri MohehuAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI PERPAJAKAN DAN KEADILAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA SEMARANG</dc:title>
	<dc:creator>Susmiatun, Susmiatun</dc:creator>
	<dc:creator>Kusmuriyanto, Kusmuriyanto</dc:creator>
	<dc:description xml:lang="en-US">Tujuan dari penelitian ini adalah untuk menguji pengaruh pengetahuan, ketegasan sanksi dan keadilan perpajakan terhadap kepatuhan Wajib Pajak UMKM di Kota Semarang. Sampel dalam penelitian ini adalah 59 UMKM di Kota Semarang. Metode Pengumpulan Data menggunakan kuesioner. Analisis data dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan secara parsial variabel pengetahuan pajak berpengaruh terhadap kepatuhan Wajib Pajak, sedangkan ketegasan sanksi dan keadilan perpajakan tidak berpengaruh terhadap kepatuhan Wajib Pajak. Secara simultan variabel pengetahuan, ketegasan sanksi dan keadilan perpajakan berpengaruh terhadap kepatuhan Wajib Pajak UMKM.The purpose of this study was to analyze the influence of tax knowledge, tax firmness sanction and tax fairness on taxpayer compliance SMEs in Semarang. The sampel in this research is 59 SMEs in Semarang. Analysis of the data used in this study is multiple regression analysis. The result showed that partial variable tax knowledge had effect on tax compliance. While the tax firmness sanction and tax fairness had not effect to tax compliance. Simultaneously variables tax knowledge, tax firmness sanction and tax fairness effect on tax compliance.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2014-08-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/4220</dc:identifier>
	<dc:identifier>10.15294/aaj.v3i3.4220</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 3 No 3 (2014): August 2014</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v3i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/4220/3887</dc:relation>
</oai_dc:dc>