PENGARUH DIMENSI ZAKAT, MONEY ETHICS, DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA UMKM DI SURABAYA
DOI:
https://doi.org/10.34128/jra.v6i2.299Kata Kunci:
Zakat, Money Ethics, tax socialization and compliance with tax dutiesAbstrak
Penelitian ini bertujuan untuk mengetahui pengaruh dimensi zakat, money ethics, dan sosialisasi pajak terhadap kepatuhan Wajib Pajak Orang Pribadi (WPOP) pada Usaha Mikro Kecil Menengah di wilayah Surabaya. Jenis penelitian yang diterapkan adalah basic research, yaitu dimana penelitian ini bertujuan untuk meningkatkan dan mengembangkan teori yang sudah ada, serta memperluas ilmu pengetahuan. Penelitian ini menggunakan tiga variabel penelitian yaitu, sosialisasi pajak, money ethics, dan dimensi zakat. Sampel yang digunakan untuk penelitian ini sebanyak 100 responden yang dibagikan melalui kuesioner kepada WPOP pelaku UMKM yang beragama islam di Surabaya dan terdaftar di seluruh KPP Pratama Surabaya. Data analisis menggunakan uji regresi linear berganda. Hasil penelitian menunjukan bahwa dimensi zakat dan sosialisasi pajak berhubungan positif signifikan terhadap kepatuhan WP. Sedangkan variabel money ethics berhubungan negatif signifikan terhadap kepatuhan WP.
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