Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM
Abstract
This study aims to determine the effect of awareness of taxpayers, tax knowledge and tax sanctions on UMKM taxpayer compliance registered at Tabanan Primary Tax Office. This research uses primary data and secondary data. Primary data were obtained from responses to a series of statements in the form of questionnaires to UMKM taxpayers registered at the Tabanan Primary Tax Office, while secondary data was in the form of data on the number of UMKM taxpayers registered at the Tabanan Primary Tax Office. The sample in this study was determined using the stratified random sampling method. After fulfilling the classical assumption test, the data are then analyzed using multiple linear regression analysis techniques. The results of this study indicate that taxpayer awareness, tax knowledge, and tax sanctions have a positive and significant effect on tax compliance of UMKM registered at the Tabanan Primary Tax Office.
Keywords: Taxpayer Awareness; Taxation Knowledge; Tax sanctions; UMKM Taxpayer Compliance.
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References
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Andreas, & Savitri, E. (2015). The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance with Taxpayers Awareness as Mediating Variables. Procedia - Social and Behavioral Sciences, 211, 163–169. https://doi.org/10.1016/j.sbspro.2015.11.024
Ariyanto, D., Andayani, G. W., & Putri, I. G. A. P. (2020). Influence of Justice, Culture and Love of Money Towards Ethical Perception on Tax Evasion with Gender as Moderating Variable. Journal of Money Laundering Control, 23(1), 245–266. https://doi.org/10.1108/JMLC-06-2019-0047
Brainyyah, M. Q., & Rusydi, M. K. (2013). The Effect of Tax Fairness, Tax Knowledge, and Tax Complexity on Tax Compliance: The Case of SME Entrepreneurs’ Taxpayers in Malang. Jurnal Ilmiah Mahasiswa FEB, 1, 1–17.
Budhiarsana, I. W., Dwirandra, A. A. N. ., & Putra, I. N. W. A. (2016). Kepuasan Sebagai Pemoderasi Pengaruh Keadilan Distributif, Penegakan Sanksi pada Kepatuhan Wajib Pajak Hotel dan Restoran. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 4, 721–748.
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Cahyani, L. P. G., & Noviari, N. (2019). Pengaruh Tarif Pajak, Pemahaman Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. E-Jurnal Akuntansi, 26(3), 1885–1911. https://doi.org/10.24843/eja.2019.v26.i03.p08
Devos, K., & Zackrisson, M. (2015). Tax compliance and the public disclosure of tax information: An Australia/Norway comparison. EJournal of Tax Research, 13(1), 108–129.
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Fuadi, A. O., & Mangoting, Y. (2013). Pengaruh Kualitas Pelayanan Petugas Pajak , Sanksi Perpajakan dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM. Tax & Accounting Review, 1, 18–27.
Ghouri, A. M., Khan, N. R., & Abdul Kareem, O. B. (2016). Improving Employees Behavior through Extension in Theory of Planned Behavior: A Theoretical Perspective for SMEs. International Journal of Business and Management, 11(11), 196. https://doi.org/10.5539/ijbm.v11n11p196
Handayani, O., & Woro Damayanti, T. (2018). Determinants of Individual Taxpayers’ Compliance in Indonesia: A Meta-Analysis. The Indonesian Journal of Accounting Research, 21(1), 1–22. https://doi.org/10.33312/ijar.332
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Katini, N. K. O. Y., & Suardana, K. A. (2017). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, Pelayanan Fiskus, Sanksi Administrasi Pada Kepatuhan Wajib Pajak Restoran. E-Jurnal Akuntansi Universitas Udayana, 19(1), 392–420.
Lewis, A. (1992). Tax evasion: An experimental approach. Journal of Economic Psychology, 13(1), 187–190. https://doi.org/10.1016/0167-4870(92)90059-g
Mangoting, Y., & Sadjiarto, A. (2013). Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi Dan Keuangan, 15(2). https://doi.org/10.9744/jak.15.2.106-116
Manual, V., & Zhi Xin, A. (2016). Impact of Tax Knowledge, Tax Compliance Cost, Tax Deterrent Tax Measures towards Tax Compliance Behavior: A survey on Self-Employed Taxpayers in West Malaysia. Electronic Journal of Business and Management, 1(1), 56–70.
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Muliari, N. K., & Setiawan, P. E. (2010). Pengaruh persepsi tentang sanksi perpajakan dan kesadaran wajib pajak pada kepatuhan pelaporan wajib pajak orang pribadi di kantor pelayanan pajak pratama denpasar timur. E-Jurnal Akuntansi, 1–23.
Nugroho, A., Andini, R., & Raharjo, K. (2016). Pengaruh Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Penghasilan. Journal Of Accounting, 2(2), 1–13.
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax Understanding , Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255.
Nurlis Islamiah Kamil. (2015). The Effect of Taxpayer Awareness , Knowledge , Tax Penalties and Tax Authorities Services on the Tax Complience : ( Survey on the Individual Taxpayer at Jabodetabek & Bandung ). Research Journal of Finance and Accounting, 6(2), 104–112.
Saad, N. (2013). Tax Knowledge , Tax Complexity and Tax Compliance : Taxpayers ’ View. Procedia - Social and Behavioral Sciences, 109(1), 1069–1075. https://doi.org/10.1016/j.sbspro.2013.12.590
Sari, A. P., & Wirakusuma, M. G. (2018). Persepsi Tax Amnesty Sebagai Pemoderasi Pengaruh Kesadaran Wajib
Pajak dan Sanksi Perpajakan Pada Kepatuhan WPOP. E-Jurnal Akuntansi, 22, 464–491. https://doi.org/10.24843/EJA.2018.v22.i01.p18
Sentanu, I. N. W., & Setiawan, P. E. (2016). Pengaruh Kualitas Pelayanan, Kewajiban Moral dan Sanksi Perpajakan Pada Kepatuhan Pajak Hotel. E-Jurnal Akuntansi, 16, 306–332.
Setiawan, E. Y. (2015). Pengaruh kesadaran wajib pajak, pelayanan fiskus, dan sanksi perpajakan terhadap kepatuhan wajib pajak umkm dalam pelaporan kewajiban perpajakan (Studi kasus pada Wajib Pajak UMKM yang terdaftar di KPP Pratama Blitar). Universitas Islam Negeri Maulana Malik Ibrahim, 149.
Sulistiyani, R., & Harwiki, W. (2016). How SMEs Build Innovation Capability Based on Knowledge Sharing Behavior? Phenomenological Approach. Procedia - Social and Behavioral Sciences, 2(9), 741–747. https://doi.org/10.1016/j.sbspro.2016.05.070
Suriambawa, A., & Setiawan, P. E. (2018). Sosialisasi Perpajakan Memoderasi Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan Pada Kepatuhan WPOP. E-Jurnal Akuntansi, 25, 2185. https://doi.org/10.24843/eja.2018.v25.i03.p21
Susilawati, K. E., & Budiartha, K. (2013). Pengaruh kesadaran wajib pajak, pengetahuan pajak, sanksi perpajakan dan akuntabilitas pelayanan publik pada kepatuhan wajib pajak kendaraan bermotor. E-Jurnal Akuntansi Universitas Udayana, 2, 345–357. https://doi.org/ISSN: 2302-8556
Afriyanti, N. N., & Sari, M. M. R. (2012). Pengaruh Kepatuhan Wajib Pajak Dan Pemeriksaan Pajak Terhadap Penerimaan Pph Pasal 25/29 Wajib Pajak Badan Pada Kpp Pratama Denpasar Timur. Jurnal Ilmiah Akuntansi Dan Bisnis, 1–21.
Ajzen, I. (2005). Ajzeni-2005-attitudes-personality-and-behaviour-2nd-ed-open-university-press.pdf. International Journal of Strategic Innovative Marketing, 3, 117.
Andreas, & Savitri, E. (2015). The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance with Taxpayers Awareness as Mediating Variables. Procedia - Social and Behavioral Sciences, 211, 163–169. https://doi.org/10.1016/j.sbspro.2015.11.024
Ariyanto, D., Andayani, G. W., & Putri, I. G. A. P. (2020). Influence of Justice, Culture and Love of Money Towards Ethical Perception on Tax Evasion with Gender as Moderating Variable. Journal of Money Laundering Control, 23(1), 245–266. https://doi.org/10.1108/JMLC-06-2019-0047
Brainyyah, M. Q., & Rusydi, M. K. (2013). The Effect of Tax Fairness, Tax Knowledge, and Tax Complexity on Tax Compliance: The Case of SME Entrepreneurs’ Taxpayers in Malang. Jurnal Ilmiah Mahasiswa FEB, 1, 1–17.
Budhiarsana, I. W., Dwirandra, A. A. N. ., & Putra, I. N. W. A. (2016). Kepuasan Sebagai Pemoderasi Pengaruh Keadilan Distributif, Penegakan Sanksi pada Kepatuhan Wajib Pajak Hotel dan Restoran. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 4, 721–748.
Budhiartama, I. G. P., & Jati, I. K. (2016). Pengaruh Sikap, Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Pada Kepatuhan Membayar Pajak Bumi Dan Bangunan. E-Jurnal Akuntansi, 15(2), 1510–1535.
Cahyani, L. P. G., & Noviari, N. (2019). Pengaruh Tarif Pajak, Pemahaman Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. E-Jurnal Akuntansi, 26(3), 1885–1911. https://doi.org/10.24843/eja.2019.v26.i03.p08
Devos, K., & Zackrisson, M. (2015). Tax compliance and the public disclosure of tax information: An Australia/Norway comparison. EJournal of Tax Research, 13(1), 108–129.
Fischer, C. M., Wartick, M., & Mark, M. M. (1992). Detection probability and taxpayer compliance: A review of the literature. Journal of Accounting Literature, 11, 1.
Fuadi, A. O., & Mangoting, Y. (2013). Pengaruh Kualitas Pelayanan Petugas Pajak , Sanksi Perpajakan dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM. Tax & Accounting Review, 1, 18–27.
Ghouri, A. M., Khan, N. R., & Abdul Kareem, O. B. (2016). Improving Employees Behavior through Extension in Theory of Planned Behavior: A Theoretical Perspective for SMEs. International Journal of Business and Management, 11(11), 196. https://doi.org/10.5539/ijbm.v11n11p196
Handayani, O., & Woro Damayanti, T. (2018). Determinants of Individual Taxpayers’ Compliance in Indonesia: A Meta-Analysis. The Indonesian Journal of Accounting Research, 21(1), 1–22. https://doi.org/10.33312/ijar.332
Handke, L., & Barthauer, L. (2019). Heider (1958): The Psychology of Interpersonal Relations (pp. 259–262). https://doi.org/10.1007/978-3-658-21742-6_59
Hardiningsih, P., & Yulianawati, N. (2011). Faktor-Faktor Yang Mempengaruhi Kemauan Membayar Pajak. Dinamika Keuangan Dan Perbankan, 3(1), 126–142. https://doi.org/ISSN: 1979-4878
Intrada, B., Wahyudi, T., & Aswardi. (2019). The Influence of Personal Taxpayer Attitudes Related to the Implementation of Administrative Sanctions, Account Representative Services and Ability to Pay Tax Amnesty Ransom to the Compliance of Individual Taxpayers in Palembang City, Indonesia. Journal of Accounting Finance and Auditing Studies (JAFAS), 5(2), 38–56. https://doi.org/10.32602/jafas.2019.19
Karsimiati. (2009). Pengaruh Pelayanan Fiskus, Sanksi Denda dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak dalam Membayar PBB di Kecamatan Gabus-Pati.
Katini, N. K. O. Y., & Suardana, K. A. (2017). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, Pelayanan Fiskus, Sanksi Administrasi Pada Kepatuhan Wajib Pajak Restoran. E-Jurnal Akuntansi Universitas Udayana, 19(1), 392–420.
Lewis, A. (1992). Tax evasion: An experimental approach. Journal of Economic Psychology, 13(1), 187–190. https://doi.org/10.1016/0167-4870(92)90059-g
Mangoting, Y., & Sadjiarto, A. (2013). Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi Dan Keuangan, 15(2). https://doi.org/10.9744/jak.15.2.106-116
Manual, V., & Zhi Xin, A. (2016). Impact of Tax Knowledge, Tax Compliance Cost, Tax Deterrent Tax Measures towards Tax Compliance Behavior: A survey on Self-Employed Taxpayers in West Malaysia. Electronic Journal of Business and Management, 1(1), 56–70.
Markhumah, U. (2019). Pengaruh Ketegasan Sanksi Pajak, Pengetahuan Pajak, Tax Amnesty, Pelayanan Fiskus, Reformasi Perpajakan Terhadap Kepatuahan Wajib Pajak (Studi Empiris Pada Wajib Pajak Badan di KPP Pratama Surakarta). The 9th University Research Colliqium.
Muliari, N. K., & Setiawan, P. E. (2010). Pengaruh persepsi tentang sanksi perpajakan dan kesadaran wajib pajak pada kepatuhan pelaporan wajib pajak orang pribadi di kantor pelayanan pajak pratama denpasar timur. E-Jurnal Akuntansi, 1–23.
Nugroho, A., Andini, R., & Raharjo, K. (2016). Pengaruh Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Penghasilan. Journal Of Accounting, 2(2), 1–13.
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax Understanding , Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255.
Nurlis Islamiah Kamil. (2015). The Effect of Taxpayer Awareness , Knowledge , Tax Penalties and Tax Authorities Services on the Tax Complience : ( Survey on the Individual Taxpayer at Jabodetabek & Bandung ). Research Journal of Finance and Accounting, 6(2), 104–112.
Saad, N. (2013). Tax Knowledge , Tax Complexity and Tax Compliance : Taxpayers ’ View. Procedia - Social and Behavioral Sciences, 109(1), 1069–1075. https://doi.org/10.1016/j.sbspro.2013.12.590
Sari, A. P., & Wirakusuma, M. G. (2018). Persepsi Tax Amnesty Sebagai Pemoderasi Pengaruh Kesadaran Wajib
Pajak dan Sanksi Perpajakan Pada Kepatuhan WPOP. E-Jurnal Akuntansi, 22, 464–491. https://doi.org/10.24843/EJA.2018.v22.i01.p18
Sentanu, I. N. W., & Setiawan, P. E. (2016). Pengaruh Kualitas Pelayanan, Kewajiban Moral dan Sanksi Perpajakan Pada Kepatuhan Pajak Hotel. E-Jurnal Akuntansi, 16, 306–332.
Setiawan, E. Y. (2015). Pengaruh kesadaran wajib pajak, pelayanan fiskus, dan sanksi perpajakan terhadap kepatuhan wajib pajak umkm dalam pelaporan kewajiban perpajakan (Studi kasus pada Wajib Pajak UMKM yang terdaftar di KPP Pratama Blitar). Universitas Islam Negeri Maulana Malik Ibrahim, 149.
Sulistiyani, R., & Harwiki, W. (2016). How SMEs Build Innovation Capability Based on Knowledge Sharing Behavior? Phenomenological Approach. Procedia - Social and Behavioral Sciences, 2(9), 741–747. https://doi.org/10.1016/j.sbspro.2016.05.070
Suriambawa, A., & Setiawan, P. E. (2018). Sosialisasi Perpajakan Memoderasi Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan Pada Kepatuhan WPOP. E-Jurnal Akuntansi, 25, 2185. https://doi.org/10.24843/eja.2018.v25.i03.p21
Susilawati, K. E., & Budiartha, K. (2013). Pengaruh kesadaran wajib pajak, pengetahuan pajak, sanksi perpajakan dan akuntabilitas pelayanan publik pada kepatuhan wajib pajak kendaraan bermotor. E-Jurnal Akuntansi Universitas Udayana, 2, 345–357. https://doi.org/ISSN: 2302-8556
Published
2020-06-26
How to Cite
PERDANA, Efrie Surya; DWIRANDRA, A.A.N.B.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 6, p. 1458 - 1469, june 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/56851>. Date accessed: 26 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i06.p09.
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