FAKTOR-FAKTOR YANG MEMBENTUK KEPATUHAN WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PAJAK (STUDI PADA PEMILIK USAHA COFFEE SHOP DI KOTA BANJARMASIN)

Fikri Khairuddin Aldi, 201810170311020. Analysis of Factors Shaping Taxpayer Compliance in Fulfilling Tax Obligations (Case Study on Coffee Shop Owners in Banjarmasin City). Undergraduate Thesis, Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Malang. Advisors: (I) Dwi Irawan, SE., M.Ak., (II) Thoufan Nur, SE., MSA., Ak., CPA., CA.
This study aims to analyze the factors that shape taxpayer compliance in fulfilling tax obligations among coffee shop business owners in Banjarmasin City. The research uses a descriptive qualitative approach with data collected through in-depth interviews. The results show that tax knowledge, understanding, and the presence of tax sanctions influence taxpayer compliance levels. Additionally, other factors such as personal awareness and support from the business environment were found to contribute to compliance. These findings are expected to serve as input for tax authorities in enhancing MSME tax compliance through appropriate educational and strategic measures.