Insentif Pajak, Pengetahuan Perpajakan Dan Kepatuhan Wajib Pajak: Studi Empiris Dengan Terbitnya PMK Nomor 44/PMK.03/2020
Abstract
This study is to determine the impact of taxpayer compliance on public sector corporate taxpayers in South Badung Regency according to PMK Number 44 PMK.03 / 2020 and tax knowledge during the Covid-19 pandemic. This research was conducted on MSMEs registered as taxpayers in South Badung Regency. The total sample taken using the proportional random sampling method with the Slovin technique was 100 MSME taxpayers registered in South Badung district. The analysis technique used was multiple linear regression analysis. . Based on the data that has been collected and the test results using multiple linear regression models, the following conclusions can be drawn: the impact of tax incentives has a positive effect on corporate taxpayer compliance in the SME industry in the southern part of Badung Regency. Taxpayer knowledge has a positive effect on corporate taxpayer compliance in the MSME environment of South Badung Regency
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References
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Agustiantono, D. (2012). Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi: Aplikasi TPB (Studi Empiris WPOP di Kabupaten Pati). 1–72.
Sylviana, Elsie & Arianty, Fitria, Yulial. (2018). Sunset Policy and its Effect on Tax Compliance: Case Studi Indonesia. International Journal of Engineering and Technology, 7 (2018).
Alm, J., Martinez-Vazquez, J., & Wallace, S. (2009). Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties During the Transition in the Russian Federation. Economic Analysis and Policy, 39(2), 235–253. https://doi.org/10.1016/S0313-5926(09)50019-7
Andreoni, J. (1991). The desirability of a permanent tax amnesty. Journal of Public Economics, 45(2), 143–159. https://doi.org/10.1016/0047-2727(91)90037-3
Arham, A., & Firmansyah, A. (2021). the Role of Behavioral Theory In The Research Of Msmes Tax Compliance In Indonesia. 3(1), 417–432.
Ash, Muhamad. (2011). Faktor-Faktor yang Mempengaruhi Kesadaran Wajib Pajak dalam Pembayaran PBB di Tangerang Selatan 1 , 2 1,2. 11(2), 147–161.
Carnero, M. C., & González-Prida, V. (2016). Optimum Decision Making in Asset Management. Optimum Decision Making in Asset Management, XIX(02), 1–522. https://doi.org/10.4018/978-1-5225-0651-5
Cindy, J., & Yenni, M. (2013). Pengaruh kesadaran wajib pajak, kualitas pelayanan fiskus , sanksi perpajakan, lingkungan wajib pajak berada terhadap kepatuhan wajib pajak orang pribadi di Surabaya. Tax & Accounting Review, 1, 51.
Dalam, P., Pajak, P., Dan, B., & Pbb, B. (2011). Faktor-Faktor Yang Mempengaruhi Kesadaran Wajib Pajak Dalam Pembayaran Pajak Bumi Dan Bangunan (Pbb) Di Tangerang Selatan.
Dewi, S. K., & Merkusiwati, N. K. L. A. (2018). Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, E-Filing, dan Tax Amnesty Terhadap Kepatuhan Pelaporan Wajib Pajak. E-Jurnal Akuntansi, 22, 1626. https://doi.org/10.24843/eja.2018.v22.i02.p30
Dina, R. (2016). Pengaruh Pemahaman Perpajakan, Persepsi Sanksi Pajak, dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak dalam Penerapan Self Assessment System. Accounting Analysis Journal, 4, 0–18. http://repository.ipb.ac.id/handle/123456789/57188
Effendi, M. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Memenuhi Kewajiban Perpajakan.
Fasmi, L., & Misra, F. (2014). Modernisasi Sistem Administrasi Perpajakan dan Tingkat Kepatuhan Pengusaha Kena Pajak. Jurnal Akuntansi Multiparadigma, 5(1). https://doi.org/10.18202/jamal.2014.04.5007
Hardiningsih, P., & Yulianawati, N. (2011). Faktor-Faktor Yang Mempengaruhi Kemauan Membayar Pajak. Dinamika Keuangan Dan Perbankan, 3(1), 126–142.
Hartati, N. (2015). Pengantar Perpajakan. Bandung. 1–55.
İpek, S., Öksüz, M., & Özkaya, S. (2012). Considerations of Taxpayers According to Situation of Benefiting From Tax Amnesty : An Empirical Research Department of Public Finance. International Journal of Business and Social Science, 3(13), 95–101.
James, S., & Alley, C. (2009). Tax Compliance , Self-Assessment and Tax Administration School of Business and Economics , University of Exeter. Journal of Finance and Management in Public Services, 2(2), 27–42. http://hdl.handle.net/10036/47458
Kadek, N., Fitriani, R., Ayu, I. G., Asri, M., & Putri, D. (2020). Factors that Affect MSMEs Taxpayer Compliance. 7(2), 647–654.
Mavengere, K. (2015). An Analysis of Factors Affecting Tax Compliance among SME ’ s In Zimbabwe . A Case of Bulawayo. International Journal of Management Sciences and Business Research, 8, 6–11.
Mitchell, R. B. (2007). Compliance Theory Compliance , Behaviour Change International. Oxford HAndbook of International Environmental Law, 893–921.
Putra, A. F., & Osman, A. H. (2019). Tax compliance of MSME’s taxpayer: Implementation of theory of planned behavior. Journal of Contemporary Accounting, 1(1), 1–10. https://doi.org/10.20885/jca.vol1.iss1.art1
Putra, W. E., & Syafis, K. S. (2016). Modul Ajar Pengantar Perpajakan. In Buku Ajar (Vol. 1).
Raharjo, T. P., & Bieattant, L. (2019). Pengaruh Pengetahuan Formal Wajib Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 13(2), 127. https://doi.org/10.25105/jipak.v13i2.5022
Kumala, Ratih. & Anisah, A. (2021). Taxation Knowledge, Tax Rate and Awareness Toward SMEs Taxpayer Compliance in Bekasi City. Economics and Digital Business Review, 2(1), 13–22. https://doi.org/10.37531/ecotal.v2i1.19
Ghailina, Nur. 2018 . Pengaruh Pemahaman Peraturan Perpajakan, Kualitas Pelayanan, Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Orang Pajak Pribadi (Studi Empiris pada Wajib Pajak Orang Pribadi Kecamatan Rongkop). Jurnal Ekobis Dewantara Vol. 1 No. 6 Juni 2018
Ryandi, O., Kusmana, E., & Arianto, A. (2020). Tingkat Kepatuhan Wajib Pajak dan Faktor yang Mempengaruhinya. Balance : Jurnal Akuntansi Dan Bisnis, 5(1), 1. https://doi.org/10.32502/jab.v5i1.2450
Setiawan, E. Y. (2015). Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Pemilik UMKM dalam Pelaporan Kewajiban Perpajakan di Semarang. Jurnal of Accounting Unpad, 5(2), 45–60.
Setiawan, T., & Prabowo, R. (2019). Analisis Persepsi Wajib Pajak Pelaku UMKM Terhadap Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018. International Journal of Social Science and Business, 3, 463. https://doi.org/10.23887/ijssb.v3i4.21637
Sidharta, Iwan (STIE pasundan). (2015). Bahan Ajar PERPAJAKAN PROGRAM STUDI S1. Bahan Ajar Perpajakan, I, 1–82. iwansidharta.com/downlot.php?file=Modul Perpajakan.pdf%0A
Sormin, F. (2021). The Effect of Online Taxation Socialization , E-Commerce , Application of Accounting Standards on Tax Compliance of Micro , Small and Medium Enterprises in Jakarta The Effect of Online Taxation Socialization , E- Commerce , Application of Accounting Stand. 1(4), 295–302. https://doi.org/10.6007/IJARBSS/v11-i4/9669
Tulenan, R. A., Sondakh, J. J., & Pinatik, S. (2017). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Bitung. Going Concern : Jurnal Riset Akuntansi, 12(2). https://doi.org/10.32400/gc.12.2.17682.2017
Wiranatha, Hadi, Ni Ketut Rasmini. (2017). Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem Administrasi Perpajakan, Tax Amnesty, Tingkat Penghasilan Pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi, 21(3), 2395–2424. https://doi.org/10.24843/EJA.2017.v21.i03.p25
Published
2024-09-12
How to Cite
PARAMITA, Nadira Pradnya; DWIJA PUTRI, I G A M Asri.
Insentif Pajak, Pengetahuan Perpajakan Dan Kepatuhan Wajib Pajak: Studi Empiris Dengan Terbitnya PMK Nomor 44/PMK.03/2020.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 8, sep. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/72787>. Date accessed: 23 nov. 2024.
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