Kenapa Wajib Pajak UMKM Enggan Membayar Pajak Penghasilan?
Abstract
To boost tax revenues from the SMEs sector, the government has reduced the income tax rate for SMEs through the issuance of PP Number 23 of 2018. Nevertheless, in some regions, the tax revenues from the SMEs sector have, unexpectedly, decreased. The purpose of this study is to investigate the reasons for the lack of compliance by SME taxpayers, using the theory of planned behaviour as a theoretical framework. This study employed an exploratory design using a qualitative approach, in which the service areas of the Singaraja tax office served as the research setting. The results of this study show that the primary determinant of SME taxpayers’ compliance in paying income tax is the taxpayers’ consciousness concerning the importance of tax revenues for the country’s financial wellbeing. This finding provides significant implications for the Indonesian tax authority concerning their mission to increase the compliance level of SMEs taxpayers in fulfilling their tax obligations.
Keywords: Taxpayer Compliance; SME; PP Number 23 Of 2018; Taxpayer Awareness; Theory Of Planned Behaviour.
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References
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Ajzen, I., & Fishbein, M. (1980). Understanding Attitudes and Predicting Social Behavior. Pearson.
Alleyne, P., & Harris, T. (2017). Antecedents of taxpayers’ intentions to engage in tax evasion: Evidence from
Barbados. Journal of Financial Reporting and Accounting, 15(1), 2–21.
Arisandy, N. (2017). Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Bisnis Online Di Pekanbaru. Jurnal Ilmiah Ekonomi Dan Bisnis, 14(1), 62–71.
Diamastuti, E. (2016). Ke (Tidak) Patuhan Wajib Pajak: Potret Self Assessment. Ekuitas: Jurnal Ekonomi Dan Keuangan, 20(3), 280–304.
Igam, M., Mustakim, & Purwati, N. E. (2018). Strategi Meningkatkan Kepatuhan Wajib Pajak Di Kantor Pelayan
Pajak Pratama (KKP) Kendari. Jurnal BUSINESS UHO: Jurnal Administras Bisnis. Faculty of Social and Political Sciences, Halu Oleo University Kendari. Southeast Sulawesi. Indonesia., 3(2), 241–250.
Ilhamsyah, R., Endang, M. G. W., & Dewantara, R. Y. (2016). Pengaruh Pemahaman Dan Pengetahuan Wajib Pajak Tentang Peraturan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Samsat Kota Malang). Jurnal Perpajakan (JEJAK), 8.
Informasi APBN 2019. (2019). https://doi.org/10.35592/jrb.v2i2.403
Lasmaya, S. M., & Fitriani, N. N. (2017). Pengaruh Self Assessment System terhadap Kepatuhan Wajib Pajak. Jurnal Computech & Bisnis, 11(2), 69–78.
Lune, H., & Berg, B. L. (2017). Qualitative Research Methods for the Social Sciences. Pearson.
Nerissa, A. D. I. W. (2018). Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 2, 146–154.
Nkundabanyanga, S. K., Mvura, P., Nyamuyonjo, D., Opiso, J., & Nakabuye, Z. (2017). Tax compliance in a developing country: Understanding taxpayers’ compliance decision by their perceptions. Journal of Economic Studies, 44(6), 931–957. https://doi.org/10.1108/JES-03-2016-0061
Pangestie, D. D. :, & Satyawan, M. D. (2019). Aplikasi Theory of Planned Behaviour: Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan Di Kota Surabaya. AKUNESA: Jurnal Akuntansi Unesa, 8(1), 1–10.
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Action. Addictive Behaviors, 99, 1–7. https://doi.org/10.1016/j.addbeh.2019.106050
Simamora, P. (2015). Pengaruh Tingkat Kepatuhan Wajib Pajak Orang Pribadi Terhadap Penerimaan Pajak Penghasilan Orang Pribadi Pada KPP Pratama Cibinong. JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi), 1(1), 25–31.
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Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta, CV.
Susilawati, K. E., & Budiartha, K. (2016). Pengaruh Kesadaran, Sosialisasi, Akuntabilitas Pelayanan Publik Dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 16(3), 2342–2373.
Tene, J. H., Sondakh, J. J., & Warongan, J. D. L. (2017). Pengaruh Pemahaman Wajib Pajak, Kesadaran Pajak, Sanksi Perpajakan dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Manado). Jurnal Ekonomi, Manajemen, Bisnis, Dan Akuntansi, 5(2), 443–453.
Untaru, E., Ispas, A., Candrea, A. N., & Luca, M. (2016). Predictors of individuals’ intention to conserve water in a lodging context: The application of an extended Theory of Reasoned Action. International Journal of Hospitality Management, 59, 50–59. https://doi.org/10.1016/j.ijhm.2016.09.001
Yefni, Y., Gunawan, M. H., & Nurulita, S. (2017). Government Regulation 46/2013 As Income Tax Income Facility. Jurnal Akuntansi Multiparadigma, 8(3), 600–611. https://doi.org/10.18202/jamal.2017.12.7076
Published
2020-06-26
How to Cite
SARI, Ni Putu Rossica; MARADONA, Agus Fredy.
Kenapa Wajib Pajak UMKM Enggan Membayar Pajak Penghasilan?.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 6, p. 1561 - 1574, june 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/59616>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i06.p17.
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