PENGARUH PENGETAHUAN PAJAK DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KECAMATAN BATUNUNGGAL KOTA BANDUNG

Pioto, Kristina (2026) PENGARUH PENGETAHUAN PAJAK DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KECAMATAN BATUNUNGGAL KOTA BANDUNG. Skripsi thesis, UNIVERSITAS SANGGA BUANA YPKP.

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Abstract

ABSTRAK Penelitian ini dilakukan untuk menganalisis pengaruh Pengetahuan Pajak dan Kesadaran Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kecamatan Batununggal Kota Bandung. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Populasi penelitian terdiri atas Wajib Pajak Orang Pribadi yang terdaftar di Kecamatan Batununggal Kota Bandung sebanyak 16.076 wajib pajak. Penentuan sampel menggunakan rumus Slovin dengan teknik probability sampling melalui metode simple random sampling, sehingga diperoleh sebanyak 390 responden. Pengumpulan data dilakukan dengan menggunakan kuesioner yang disampaikan secara langsung maupun secara daring melalui Google Form. Selanjutnya, data dianalisis dan dilakukan pengujian hipotesis menggunakan metode Structural Equation Modeling-Partial Least Squares (SEM-PLS) dengan bantuan aplikasi SmartPLS 4. Hasil penelitian menunjukkan bahwa Pengetahuan Pajak memiliki pengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Selain itu, Kesadaran Pajak juga menunjukkan pengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Kata Kunci: Pengetahuan Pajak, Kesadaran Pajak, Kepatuhan Wajib Pajak Orang Pribadi, SEM-PLS v ABSTRACT This study aims to analyze the effect of Tax Knowledge and Tax Awareness on Individual Taxpayer Compliance in Batununggal District, Bandung City. The study employed a quantitative approach using descriptive and verificative methods. The population of this study consisted of 16,076 individual taxpayers registered in Batununggal District, Bandung City. The sample was determined using the Slovin formula with a probability sampling technique through the simple random sampling method, resulting in a total of 390 respondents. Data were collected using questionnaires distributed both directly and online through Google Forms. The data were then analyzed, and hypothesis testing was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS 4 software. The results of the study indicate that Tax Knowledge has a positive and significant effect on Individual Taxpayer Compliance. In addition, Tax Awareness also has a positive and significant effect on Individual Taxpayer Compliance. Keywords: Tax Knowledge, Tax Awareness, Individual Taxpayer Compliance, SEM- PLS.

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