Pemahaman Peraturan Perpajakan, Sosialisasi Pajak, Tarif Pajak dan Kepatuhan Wajib Pajak UMKM
Abstract
This study aims to analyze the effect of understanding tax regulations, socialization of taxation and tax rates on compliance with MSME taxpayers. The study used the method of distributing questionnaires. The research subject is MSME taxpayer compliance in Gianyar Regency. The research was conducted at KKP Pratama Gianyar, with a sample of 99 MSME taxpayers. Analysis of research data using multiple linear analysis. Research shows understanding of tax regulations, tax socialization, and tax rates have a positive influence on compliance with MSME taxpayers in Gianyar Regency. So it can be concluded that MSME taxpayers will comply if they understand tax regulations, there is tax socialization and fair tax rates for MSMEs.
Keywords: Tax; MSME; Tax Regulation.
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References
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Nainggolan, H., & Patimah, S. (2019). Pengaruh Pemahaman Peraturan, Sanksi Dan Kesadaran Wajib Pajak Usaha Mikro, Kecil Dan Menengah (Umkm) Terhadap Kepatuhan Membayar Pajak Di Balikpapan. Krisna: Kumpulan Riset …, 10(2), 188–195.
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence Of Tax Understanding , Tax Awareness And Tax Amnesty Toward Taxpayer Compliance. 22(2), 240–255.
Oladipupo, A. O., & Obazee, U. (2016). Tax Knowledge , Penalties And Tax Compliance In Small And Medium Scale Enterprises In Nigeria. March, 1–9.
Rahayu Rahmadhani, S., Cheisviyanny, C., & Mulyani, E. (2020). Analisis Kepatuhan Pajak Pelaku Umkm Pasca Penerbitan Peraturan Pemerintah Nomor 23 Tahun 2018. Jurnal Eksplorasi Akuntansi, 2(1), 2537–2553. Https://Doi.Org/10.24036/Jea.V2i1.228
Setyorini, C. T. (2016). The Influence Of Tax Knowledge , Managerial Benefit And Tax Socialization Toward Taxpayer ’ S Willingness To Pay Sme ’ S Tax. 12(5), 96–107.
Sugiyono. (2017). Metode Penelitian Bisnis Kuantitatif, Kualitatif, Dan R&D. Pt. Alfabeta Cipta.
Wahabu, A. (2017). Examining Tax Compliance Of Small And Medium-Sized. January.
Ameyaw, B., Korang, J. A., Twum, E. T., & Asante, I. O. (2016). Tax Policy , Sme S Compliance , Perception And Growth Relationship In Ghana : An Empirical Analysis. 11(2), 1–11. Https://Doi.Org/10.9734/Bjemt/2016/2203
Andrew, R., & Sari, D. P. (2021). Insentif Pmk 86/2020 Di Tengah Pandemi Covid 19: Apakah Mempengaruhi Kepatuhan Wajib Pajak Umkm Di Surabaya? Jurnal Akuntansi Dan Pajak, 21(02), 349–366. Https://Doi.Org/10.29040/Jap.V21i02.1597
Cahyani, L. P. G., & Noviari, N. (2019). Pengaruh Tarif Pajak, Pemahaman Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm. E-Jurnal Akuntansi, 26, 1885. Https://Doi.Org/10.24843/Eja.2019.V26.I03.P08
Darmanto, S. (2018). Pengaruh Pemahaman Wajib Pajak Atas Pp No. 46 Tahun 2013 Dan Implementasi Self Assessment System Terhadap Kepatuhan Wajib Pajak Pada Kpp Binjai. 46. Http://Repository.Umsu.Ac.Id/Handle/123456789/3064
Dewi, N. T. (2020). Pengaruh Kesadaran Wajib Pajak, Pemahaman Wajib Pajak, Pelayanan Fiskus, Tarif Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak. Jurnal Ilmiah, 1(3), 111–117.
Dlamini, B. (2017). Determinants Of Tax Non-Compliance Among Small And Medium Enterprises In Zimbabwe. Journal Of Economics And Behavioral Studies, 9(4), 242–250.
Fitria, P. A., & Supriyono, E. (2019). Pengaruh Pemahaman Peraturan Perpajakan, Persepsi Tarif Pajak, Dan Keadilan Perpajakan Terhadap Kepatuhan Wajib Pajak. Econbank: Journal Of Economics And Banking, 1(1), 47–54. Https://Doi.Org/10.35829/Econbank.V1i1.7
Ghozali, I. (2016). Aplikasi Analisis Multivariate Dengan Program Ibm Spss 23. In Ibm Spss 23, Pp. 52.
Gitaru, K. (2017). The Effect Of Taxpayer Education On Tax Compliance In Kenya .( A Case Study Of Sme ’ S In Nairobi Central Business District ). 80344.
Hassan, N., Nawawi, A., Saiful, A., & Puteh, A. (2016). Improving Tax Compliance Via Tax Education - Malaysian Experience. March 2016, 243–262.
Herawati, H., Tabroni, R., & Lusiana, S. (2018). The Effectiveness Of The Tax Regulation Socialization Strategies On Tax Payers ’ Comprehension A Nd Compliance In Implementing Their Tax Obligations. 1(2), 131–139.
Kuug, S. N. (2016). Factors Influencing Tax Compliance Of Small And Medium Enterprises In Ghana. 10507954.
Lestary, S. R., & Yudianto, I. (2021). The Effect Of Tax Fairness , Tax Socialization And Tax Understanding On Tax Compliance : A Study On Micro , Small And Medium Enterprises ( Msmes ). 4(1).
Machfuzhoh, A. (2021). The Effect Of Understanding Taxation Regulations , Tax Rates , Tax Sanctions , Tax Socialization , Fiscus Services And Online Services On The Level Of Compliance With Msme Taxpayers. 14(1).
Manual, V., & Xin, A. Z. (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. 1(1), 56–70.
Muhamad, M. S., Asnawi, M., & Pangayow, B. J. . (2020). Pengaruh Sosialisasi Perpajakan, Tarif Pajak, Sanksi Perpajakan, Dan Kesadaran Perpajakan Terhadap Kepatuhan Pelaporan Spt Tahunan Wajib Pajak Orang Pribadi (Studi Empiris Pada Kpp Pratama Jayapura). Jurnal Akuntansi Dan Keuangan Daerah, 14(1), 69–86. Https://Doi.Org/10.52062/Jakd.V14i1.1446
Mukhlis, I., & Simanjuntak, T. H. (2016). Tax Compliance For Businessmen Of Micro , Small And Medium Enterprises Sector. Iv(9), 116–126.
Nadhor, K., Fatoni, N., Nurudin, & Zakiy, F. S. (2019). Pelayanan Online Terhadap Persepsi Wajib Pajak ( Studi Pada Umkm Yang Terdaftar Di Kpp Semarang Barat ) Universitas Islam Negeri Walisongo Nur Fatoni Universitas Islam Negeri Walisongo Nurudin Universitas Islam Negeri Walisongo Faris Shalahuddin Zakiy Paj. Akuntans, 11(1), 88–113.
Nadiani, P. P. U., & Setiawan, P. E. (2019). Pengaruh Dimensi Keadilan, Sosialisasi Pajak, Sanksi Pajak, Penghasilan Wajib Pajak Dan Pemeriksaan Pajak Terhadap Kepatuhan Wpop Umkm. E-Jurnal Akuntansi, 28(2), 1550. Https://Doi.Org/10.24843/Eja.2019.V28.I02.P28
Nainggolan, H., & Patimah, S. (2019). Pengaruh Pemahaman Peraturan, Sanksi Dan Kesadaran Wajib Pajak Usaha Mikro, Kecil Dan Menengah (Umkm) Terhadap Kepatuhan Membayar Pajak Di Balikpapan. Krisna: Kumpulan Riset …, 10(2), 188–195.
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence Of Tax Understanding , Tax Awareness And Tax Amnesty Toward Taxpayer Compliance. 22(2), 240–255.
Oladipupo, A. O., & Obazee, U. (2016). Tax Knowledge , Penalties And Tax Compliance In Small And Medium Scale Enterprises In Nigeria. March, 1–9.
Rahayu Rahmadhani, S., Cheisviyanny, C., & Mulyani, E. (2020). Analisis Kepatuhan Pajak Pelaku Umkm Pasca Penerbitan Peraturan Pemerintah Nomor 23 Tahun 2018. Jurnal Eksplorasi Akuntansi, 2(1), 2537–2553. Https://Doi.Org/10.24036/Jea.V2i1.228
Setyorini, C. T. (2016). The Influence Of Tax Knowledge , Managerial Benefit And Tax Socialization Toward Taxpayer ’ S Willingness To Pay Sme ’ S Tax. 12(5), 96–107.
Sugiyono. (2017). Metode Penelitian Bisnis Kuantitatif, Kualitatif, Dan R&D. Pt. Alfabeta Cipta.
Wahabu, A. (2017). Examining Tax Compliance Of Small And Medium-Sized. January.
Published
2022-10-26
How to Cite
YASTINI, Ni Made; SETIAWAN, Putu Ery.
Pemahaman Peraturan Perpajakan, Sosialisasi Pajak, Tarif Pajak dan Kepatuhan Wajib Pajak UMKM.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 10, p. 2931-2943, oct. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/84113>. Date accessed: 30 dec. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i10.p03.
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