Abstract :
UMKM di Indonesia selain iberperan idalam imengatasi imasalah
ipengangguran itumbuhnya iusaha imikro imenjadikannya isebagai isumber
ipertumbuhan ikesempatan ikerja idan ipendapatan. Saat iini ipemerintah imulai
imelirik isektor iswasta iyang idipastikan imemiliki ipotensi iyang ibesar iuntuk
ipemasukan ipajak, iyaitu idari iUsaha iMikro iKecil iMenengah i(UMKM). iOmset
idan ilabanya imemang ijauh ilebih ikecil idibandingkan idengan iperusahaan?perusahaan ibesar. iDalam imenyerap ibanyak itenaga ikerja ibearti iUsaha iMikro
iKecil iMenengah i(UMKM) ijuga ipunya iperan istrategis idalam iupaya
ipemerintah idalam imengurangi ikemiskinan idan ipengangguran. Penelitiangini
bertujuan untuk menguji dan menganalisis pemahaman peraturan perpajakan, sanksi
pajak, kesadaram wajib pajak dengan kepatuhan wajib pajak UMKM, serta
preferensi risiko sebagai variabel pemoderasi.
Populasi dalam penelitiangini adalah seluruh wajibgpajak UMKM yang
terdaftargpada Dinas Koperasi & UMKM Kota Semarang. Metode penelitian yang
digunakan adalah convenience sampling dengan kuesioner. Jumlah sampel yang
digunakan dalam penelitian sebanyak 110 responden. Metode analisisgdata
menggunakan analisis regresi linear berganda.
Hasil penelitian secara parsial menunjukkan bahwa pemahaman peraturan
perpajakan, sanksi pajak dan kesadaran wajib pajak berpengaruh positif terhadap
kepatuhan wajib pajak. Sementara sanksi tidak berpengaruh terhadap kepatuhan
wajib pajak. Preferensi risiko berhasil memperkuat hubungan antara pemahaman
peraturan perpajakan terhadap kepatuhan wajib pajak. Teteapi preferensi tidak
memoderasi hubungan sanksi pajak terhadap kepatuhan wajib pajak. Dalam
penelitian ini preferensi risiko memperlemah hubungan antara kesadaran wajib
pajak terhadap kepatuhan wajib pajak.
In addition, MSMEs in Indonesia play a role in overcoming the problem
of unemployment, the growth of imikro efforts, making it a source of growth in job
opportunities and income. At this time, the government began to look at the private
sector, which was confirmed to have the greatest potential to import the tax, namely
iMikro iMikro iMikro iMenengah i (UMKM). The iOmset and its income are far less
than that of the larger companies. iIn absorbing a lot of work power means iMicro
iMicro business iMedium iMedium i (MSMEs) also has a strategic role in the
government's efforts to reduce poverty and unemployment. This research aims to
examine and analyze tax regulations, tax sanctions, the awareness of taxpayers with
MSME taxpayers, and risk preference as moderating variables.
The population in this research is all the tax-obliged MSMEs registered
at the Semarang City Cooperatives & UMKM Office. The research method used was
convenience sampling with a questionnaire. The number of samples used in the study
were 110 respondents. The method of data analysis used multiple linear regression
analysis.
The results of the study partially show that understanding of tax
regulations, tax sanctions and taxpayer awareness has a positive effect on taxpayers.
Meanwhile, sanctions have no effect on taxpayers. Preferences that successfully
assess the relationship between understanding tax regulations on taxpayers. But
preference does not moderate the tax laws on taxpayers. In this study, risk preference
weakens the relationship between taxpayer awareness of taxpayers.