Rahmatullah, Muhammad Irfan Dary (2026) PENGARUH DIGITALISASI PAJAK, BIAYA KEPATUHAN PAJAK, DAN TINGKAT PENGETAHUAN PAJAK TERHADAP KEPATUHAN PELAPORAN PAJAK PADA UKM DI JAWA TIMUR. Undergraduate thesis, Universitas Pembangunan Nasional Veteran Jawa Timur.
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Abstract
This study aims to analyze and demonstrate the influence of tax digitalization, tax compliance costs, and tax knowledge levels on tax compliance, as perceived by authorized employees in tax reporting among SMEs in East Java. Through this analysis, the researchers sought to determine the extent to which these factors contribute to optimizing tax revenue from the small and medium-sized business sector. The researchers used a quantitative approach by collecting primary data by distributing questionnaires to 99 employees or staff responsible for tax administration at SMEs in East Java. The determination of the number of samples in this study used the rounded Lemeshow formula.. To process the data, the researchers applied Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) analysis with the assistance of SmartPLS software. The results showed that tax digitalization and tax knowledge levels had a positive and significant impact on tax compliance. Conversely, the study demonstrated that tax compliance costs did not significantly impact tax compliance among SMEs in East Java. These findings indicate that the convenience of digital systems and a good understanding of taxation are the main factors motivating authorized management employees to comply with their taxes. Keywords: Tax Digitalization, Tax Compliance Costs, Tax Compliance Level, Tax Reporting Compliance
| Item Type: | Thesis (Undergraduate) | ||||||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||||||
| Depositing User: | S.ak MUHAMMAD IRFAN DARY RAHMATULLAH RAHMATULLAH | ||||||||||||
| Date Deposited: | 20 Apr 2026 07:14 | ||||||||||||
| Last Modified: | 20 Apr 2026 07:14 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/51149 |
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