PENGARUH PENGETAHUAN PERPAJAKAN., NASIONALISME DAN RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada UMKM Yang Terdaftar Di KPP Pratama Jakarta Kebayoran Lama)
Abstract
This research explores how tax knowledge, a sense of nationalism, and religiosity influence individual tax compliance. The study utilizes a quantitative methodology and involves 100 participants. Data analysis is carried out using the SEM-PLS technique, while purposive sampling is employed to select respondents. Primary data was gathered through questionnaires distributed to individual taxpayers operating within the Micro, Small, and Medium Enterprises (MSMEs) sector who already possess a Taxpayer Identification Number (NPWP).
References
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[4] Cahyani, A. R., & Mustofa, R. H. (2024). Perception of Compliance and Awareness of Paying Taxes After the Tax Fraud Phenomenon. International Journal of Science and https://doi.org/10.54783/ijsoc.v6i1.1020 Society, 6(1), 378–388.
[5] Catriana, E. (2021, September 16). Menkop: kontribusi pajak UMKM masih sangat rendah. Kompas.com. https://money.kompas.com/read/2021/09/16/191249026/menkop-kontribusi-pajak-umkm-masih-sangat-rendah
[6] Effendi, B., Nabila, W., & Ummiyatul Izza, F. (2022). Analisis Persepsi Tentang Tax Education Dan Peran Sikap Religiusitas Terhadap Perilaku Kepatuhan Kewajiban Perpajakan. Jurnal Akuntansi Dan Audit Syariah (JAAiS), 3(2), 181–195.https://doi.org/10.28918/jaais.v3i2.5949
[7] Ghozali. (2023). Smart PLS 4.0.8. In SmartPLS GmbH, http://www.smartpls.com (pp. 1–23).
[8] Putri, O. A., Suriyanti, L. H., & Putri, A. A. (2022). Pengaruh Religiusitas dan Love of Money Terhadap Kepatuhan Wajib Pajak UMKM dengan Sanksi Pajak sebagai Variabel Moderasi. Jurnal Wira Ekonomi Mikroskil, 12(2), 137–148. https://doi.org/10.55601/jwem.v12i2.912
[9] Sigit Nugroho, Rina Harun, & Septyanun Nurjanah. (2022). Buku Menggugah Nasionalisme Generasi Milineal (Lakeisha).
[10] Siregar, I. N. L., & Rahman, A. (2024). Analisis literatur tentang peran pajak UMKM dalam mendukung pencapaian Sustainable Development Goals (SDGs) di Indonesia. Dalam Prosiding Konferensi Nasional Ilmu Administrasi (Vol. 8, No. 1). Politeknik STIA LAN Bandung.
[11] Triandani, M., & Apollo, A. (2020). Effect the understanding of taxation, tax sanctions and taxpayer awareness of taxpayer compliance (Research on taxpayers of individual). International Journal of Social and Management
Published
2026-04-08
How to Cite
LIONITA, Virly; BUDYASTUTI, Triyani.
PENGARUH PENGETAHUAN PERPAJAKAN., NASIONALISME DAN RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada UMKM Yang Terdaftar Di KPP Pratama Jakarta Kebayoran Lama).
Jurnal Ekonomi dan Bisnis (EK&BI), [S.l.], v. 8, n. 2, p. 626-629, apr. 2026.
ISSN 2621-4695.
Available at: <https://jurnal.murnisadar.ac.id/index.php?journal=EKBI&page=article&op=view&path%5B%5D=2414>. Date accessed: 16 may 2026.
doi: https://doi.org/10.37600/ek&bi.v8i2.2414.
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