Eliza, Cindy (2025) PENGARUH PERSEPSI KORUPSI PAJAK DAN KONTEN MEDIA SOSIAL TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN WONOSOBO. Undergraduate thesis, Universitas Diponegoro.

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Abstract

This study aims to analyze the influence of perceptions of tax corruption, educational content, and negative content on social media toward tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Wonosobo Regency. The dependent variable in this study is tax compliance, while the independent variables include: (1) perceptions of tax corruption, (2) tax-related educational content on social media, and (3) negative content about taxes circulating on social media. The research is based on the Theory of Planned Behavior (TPB), which explains that behavior is influenced by attitude, subjective norms, and perceived behavioral control.
A quantitative approach was applied using a survey method involving 100 respondents who are registered MSME taxpayers in Wonosobo. Data were processed using SPSS version 25, and analyzed through multiple linear regression techniques. The results show that perceptions of tax corruption and negative content on social media have no significant effect on tax compliance. Conversely, educational content on social media has a positive and significant effect on MSME tax compliance.
These findings highlight the importance of optimizing tax education strategies through accessible and relevant digital platforms, and the need to mitigate the spread of negative content that may distort taxpayers’ perceptions.
Keywords: Perception of corruption, Social media content, Educational content, Tax compliance, MSMEs, Theory of Planned Behavior

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