Tarif Pajak, Sunset Clause, Peredaran Bruto, Kemanfaatan NPWP dan Kepatuhan Wajib Pajak
Abstract
MSME taxpayer compliance is still low, especially the compliance of taxpayers registered at the Tabanan Pratama Tax Service Office 2015-2020. This is reflected in the number of taxpayers who submit annual tax returns that are not proportional to the number of registered taxpayers. The purpose of this study was to examine the effect of tax rates, sunset clause, gross circulation, and the benefits of Taxpayer Identification Numbers (TIN) on MSME taxpayer compliance. The number of samples used was 100 using accidental sampling. Data collection was carried out through interviews and questionnaires. The analysis technique used in this research is multiple linear regression analysis. The results showed that the tax rate, sunset clause, gross circulation, and TIN benefits had a positive effect on MSME taxpayer compliance.
Keywords: Tax Rates; Sunset Clause; Gross Circulation; TIN Benefits; Taxpayer Compliance.
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References
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Alasfour, F., Samy, M., & Bampton, R. (2016). The determinants of tax morale and tax compliance: Evidence from Jordan. In Advances in Taxation, 23(1), 1. https://doi.org/https://doi.org/10.1108/S1058-749720160000023005
Buhmann, A., & Brønn, P. . (2018). Applying Ajzen’s theory of planned behavior to predict practitioners’ intentions to measure and evaluate communication outcomes. Corporate Communications: An International Journal, 23(3), 377–391. https://doi.org/https://doi.org/10.1108/CCIJ-11-2017-0107
Dira, P. R. (2019). Pengaruh Pemahaman Akuntansi, Kepemilikan Npwp Dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Badan Di Kantor Pelayanan Pajak (Kpp) Madya Pekanbaru. Kutubkhanah, 53(9), 1689–1699.
Fauziati, P., & Kassim, A. A. M. (2018). The effect of business characteristics on tax compliance costs. Management Science Letters, 8(5), 353–358. https://doi.org/https://doi.org/10.5267/j.msl.2018.4.013
Gherghina, S. C., Botezatu, M. A., Hosszu, A., & Simionescu, L. N. (2020). Small and medium-sized enterprises (SMEs): The engine of economic growth through investments and innovation. Sustainability (Switzerland), 12(1), 1–21. https://doi.org/10.3390/SU12010347
Hanifah, H., & Yudianto, I. (2019). The Influence of Religiosity, Nationalism, and Tax Corruption Perception on Tax Compliance: Study of The Micro, Small and Medium Enterprises (MSMEs) Taxpayers in Bandung City. Journal of Accounting Auditing and Business, 2(1), 17. https://doi.org/10.24198/jaab.v2i1.20428
Indriana, M., Moh, N., & Faisol. (2020). Tarif Pajak UMKM 0,5 persen : Reward Or Punishment ? InFestasi, 16(1), 88–100. https://doi.org/https://doi.org/10.21107/infestasi.v16i1.6986
Kumaratih, C., & Ispriyarso, B. (2020). Pengaruh Kebijakan Perubahan Tarif PPH Final Terhadap Kepatuhan Wajib Pajak Pelaku UMKM. Jurnal Diponegoro, 2(23), 158–173.
Manafe, R. S. S., Simanjuntak, A. M. A., & Andriati, H. N. (2020). Pengaruh Pemahaman Peraturan, Omset, Pemeriksaan, Sanksi, Relasi Sosial, dan Persaingan Usaha Terhadap Kepatuhan Wajib Pajak Restoran. Jurnal Akuntansi & Keuangan Daerah, 15(1), 77–91.
Matarirano, O., Chiloane-Tsoka, G. E., & Makina, D. (2019). Tax compliance costs and small business performance: Evidence from the South African construction industry. South African Journal of Business Management, 50(1), 1–9. https://doi.org/https://doi.org/10.4102/sajbm.v50i1.336
Meikhati, E., & Kasetyaningsih, S. W. (2019). Pengaruh Penerapan PP 23 Tahun 2018 terhadap Tingkat Kepatuhan Pembayaran Pajak UMKM. Proceeding Seminar Nasional & Call For Papers, September, ., 1(1), 50–59.
Munir, H., Jianfeng, C., & Ramzan, S. (2019). Personality traits and theory of planned behavior comparison of entrepreneurial intentions between an emerging economy and a developing country. International Journal of Entrepreneurial Behavior & Research, 25(3), 554–580. https://doi.org/https://doi.org/10.1108/IJEBR-05-2018-0336
Nadhor, K., Fatoni, N., Nurudin, & Zakiy, F. S. (2020). Pelayanan Online Terhadap Persepsi Wajib Pajak ( Studi Pada UMKM yang Terdaftar di KPP Semarang Barat ). Paj. Akuntansi, 11(1), 88–113.
Nguyen, T.-M., Nham, P. T., & Hoang, V.-N. (2019). The theory of planned behavior and knowledge sharing: A systematic review and meta-analytic structural equation modelling. VINE Journal of Information and Knowledge Management Systems, 49(1), 76–94. https://doi.org/https://doi.org/10.1108/VJIKMS-10-2018-0086
Night, S., & Bananuka, J. (2020). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and
Administrative Science, 25(49), 73–88. https://doi.org/https://doi.org/10.1108/JEFAS-07-2018-0066
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/https://doi.org/10.1108/JES-03-2016-0061
Noviana, R., Afifudin, & Hariri. (2019). Pengaruh Sosialisasi Pajak, Tarif Pajak, Penerapan Pp No. 23 Tahun 2018, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. E-Jra, 8(9), 1–13.
Paramaduhita, A. V., & Mustikasari, E. (2018). Non-employee individual taxpayer compliance: Relationship with income and perception of taxpayer. Asian Journal of Accounting Research, 3(1), 112–122. https://doi.org/https://doi.org/10.1108/AJAR-06-2018-0007
Permatasari, D. M., & Purposari, D. (2018). Pengaruh Tarif Pajak, Sunset Clause, dan Sosialisasi PMK Nomor 23 Tahun 2018 Terhadap Kemauan Untuk Patuh Wajib Pajak UMKM (Studi Kasus UMKM Banyuwangi). JIAP, 1(1), 1–21.
Sania, A. F., & Yudianto, I. (2018). Analysis of Factors that Influence Taxpayers Compliance in Fulfilling their Taxation Obligations: Study of Small Medium Entrepreneur (SMEs) Taxpayers Based on eCommerce in the Bandung Area. Journal of Accounting Auditing and Business, 1(2), 17. https://doi.org/10.24198/jaab.v1i2.18270
Supriyono, A., Utami, I., & Muktiyanto, A. (2021). Exploration of Tax Compliance Determination on Micro, Small and Medium Enterprise. Accounting Analysis Journal, 11(1), 33–52. https://doi.org/10.33369/j.akuntansi.11.1.33-52
Taurina, I. P., Nudhana, & Triana. (2017). Pengaruh Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak. Accaunting Analysiss Journal, 3(2), 177–186.
Tucker, M., Jubb, C., & Yap, C. . (2020). The theory of planned behaviour and student banking in Australia. International Journal of Bank Marketing, 38(1), 113–137. https://doi.org/https://doi.org/10.1108/IJBM-11-2018-0324
Yuliyanah, P. R., Noviany, D., & Fanani, B. (2018). Pengaruh Omzet Penghasilan, Tarif Pajak, serta Self Assesment terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil dan Menengah (UMKM) di Kota Tegal. Multiplier, 3(1), 11–29.
Published
2021-10-27
How to Cite
PRADNYANI, Desak Kade Bunga Ayu; NOVIARI, Naniek.
Tarif Pajak, Sunset Clause, Peredaran Bruto, Kemanfaatan NPWP dan Kepatuhan Wajib Pajak.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 10, p. 2636-2648, oct. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/72144>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i10.p18.
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