Insentif Pajak, Kesadaran Wajib Pajak, Sosialisasi Pajak dan Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menegah
Abstract
The research aims to determine the effect of tax incentives, taxpayer awareness, and tax socialization on taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs). The research was conducted at the East Denpasar Pratama Tax Service Office (KPP) with a total sample of 98 respondents as individual MSME taxpayers. The data analysis technique used in this research is Multiple Linear Regression Analysis. Based on the results of the analysis it was found that tax incentives, taxpayer awareness, and tax socialization have a positive effect on taxpayer compliance. This shows that by providing tax incentives that are put to good use, adequate awareness of taxpayers, and holding regular tax socialization, the higher the level of compliance of MSME taxpayers.
Keywords: Tax Incentives; Taxpayer Awareness; Socialization; Compliance
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References
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Kartikasari, N. L. G. S., & Yadnyana, I. K. (2020). Pengetahuan Perpajakan, Sanksi Pajak Kesadaran Wajib Pajak dan Kepatuhan WPOP Sektor UMKM. E-Jurnal Akuntansi, 31(4), 925–936. https://doi.org/10.24843/eja.2021.v31.i04.p10
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Putri, V., Maryani, M., Dewi, R., Prasetyo, B., & Gusnandar, S. (2020). The Effect Of Taxpayer Awareness And Modernization Of Tax Administration System On Personal Taxpayer Compliance. Journal Of Archaeology Of Egypt, 17(4), 2741–2748.
Rabiyah, U., Suryani, A., & Karim, A. (2021). The Effect of Awareness, Fiscus Services and Taxation Knowledge on Taxpayer Compliance At Madya Makassar Kpp. International Journal of Innovation Scientific Research and Review, 03(01), 797–799.
Savitri, E., & Musfialdy. (2016). The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable. Procedia - Social and Behavioral Sciences, 219, 682–687. https://doi.org/10.1016/j.sbspro.2016.05.051
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. International Journal of Academic Research in Business and Social Sciences, 11(4), 295–302. https://doi.org/10.6007/ijarbss/v11-i4/9669
Sugiyono. (2015). Sugiyono, Metode Penelitian dan Pengembangan Pendekatan Kualitatif, Kuantitatif, dan R&D , (Bandung: Alfabeta, 2015), 407 1. Metode Penelitian Dan Pengembangan Pendekatan Kualitatif, Kuantitatif, Dan R&D.
Sukesi, S., & Yunaidah, I. (2020). The effect of tax socialization, superior service, and service quality on taxpayers’ satisfaction and compliance. Journal of Economics, Business, & Accountancy Ventura, 22(3), 347–359. https://doi.org/10.14414/jebav.v22i3.1698
Sulistyawati, A. I., & Sabilla, R. I. (2022). The Effect Of Tax Understanding , Taxpayer Awareness , Tax Socialization And Fiscus Services On Taxpayer Compliance Of Personal Persons. 03(1), 324–330.
Suprihati. (2021). Taxpayer Awarnesse, Tax Sanctions, Reporting in Taxpayer Compliance UMKM Karanganyar. International Journal of Economics, Business and Accounting Research (IJEBAR), 1(2), 105–112.
Supriyati, & Hapsari, I. (2021). Tax Avoidance, Tax Incentives and Tax Compliance During the Covid-19 Pandemic: Individual Knowledge Perspectives. Journal of Accounting and Strategic Finance, 4(2), 222–241. https://doi.org/10.33005/jasf.v4i2.174
Wujarso, R., Saprudin, & Napitulu, R. D. (2020). Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Jakarta. Jurnal STEI Ekonomi, 29(02), 44–56. http://eprints.kwikkiangie.ac.id/id/eprint/1036
Yayuk, N. R., Margono, S., Eka, A. T., & Sudjatno. (2017). The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance. Journal of Accounting and Taxation, 9(10), 139–146. https://doi.org/10.5897/jat2017.0267
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
Anwar, R. A., & Syafiqurrahman, M. (2016). Pengaruh Sosialisasi Perpajakan Terhadap Kepatuhan Perpajakan Wajib Pajak Usaha Mikro Kecil dan Menengah (UMKM) Di Surakarta Dengan Pengetahuan Perpajakan Sebagai Variabel Pemediasi. Jurnal InFestasi, 12(1), 66–74.
Bista, N. B., N. R. Bartaula, O. Shrestha, P. Gnawali, Lamichhane, P., & P. Parajuli. (2018). Preface. Business Governance and Society: Analyzing Shifts, Conflicts, and Challenges, 377–397. https://doi.org/10.1007/978-3-319-94613-9
Daniel, T., & Faustin, G. (2019). Effect of tax incentives on the growth of small and medium-sized enterprises (SMEs) in Rwanda: A case study of SMEs in Nyarugenge district. Journal of Accounting and Taxation, 11(5), 89–98. https://doi.org/10.5897/jat2019.0339
Dewi, S., Widyasari, & Nataherwin. (2020). Pengaruh Insentif Pajak, Tarif Pajak, Sanksi Pajak Dan Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Selama Masa Pandemi Covid-19. Jurnal Ekonomika Dan Manajemen, 9(2), 108–124. www.pajak.go.id
Fazriputri, N. R., Widiastuti, N. P. E., & ... (2021). Pengaruh Sosialisasi dan Pemahaman Insentif Pajak terhadap Kepatuhan Wajib Pajak pada Masa Pandemi Covid-19 (Studi pada Pemilik UMKM di Kota Bekasi). Prosiding BIEMA …, 2(2), 657–676. https://conference.upnvj.ac.id/index.php/biema/article/view/1661
Fitria, D. (2017). Pengaruh Kesadaran Wajib Pajak, Pengetahuan dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak. JABE (Journal of Applied Business and Economic), 4(1), 30. https://doi.org/10.30998/jabe.v4i1.1905
Karnowati, N. B., & Handayani, E. (2021). Moderation of tax socialization of factors affecting taxpayer compliance in the time of Covid-19. International Journal of Research in Business and Social Science (2147- 4478), 10(5), 184–194. https://doi.org/10.20525/ijrbs.v10i5.1272
Kartikasari, N. L. G. S., & Yadnyana, I. K. (2020). Pengetahuan Perpajakan, Sanksi Pajak Kesadaran Wajib Pajak dan Kepatuhan WPOP Sektor UMKM. E-Jurnal Akuntansi, 31(4), 925–936. https://doi.org/10.24843/eja.2021.v31.i04.p10
Latief, S., Junaidin Zakaria, & Mapparenta. (2020). Pengaruh kepercayaan kepada pemerintah, kebijakan insentif pajak dan manfaat pajak terhadap kepatuhan wajib pajak. Jurnal Analisa Akuntansi Dan Perpajakan, 3(3), 271–289. http://jurnal.fe.umi.ac.id/index.php/CESJ/article/view/581/425
Negara, Hari Kusuma Satria, Purnamasari, & Indri, D. (2018). the Influence of Taxation Knowledge and Tax Awareness on Umkm To Taxpayer Compliance in the Special Province of Yogyakarta. Research in Management and Accounting, 1(2), 85–91. https://doi.org/10.33508/rima.v1i2.2594
Oktaviani, R. M., Kurnia, H., Sunarto, & Udin. (2020). The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: the role of taxpayer awareness in developing Indonesian economy. Accounting, 6(2), 89–96. https://doi.org/10.5267/j.ac.2019.12.004
Putri, N. eka, & Nurhasanah. (2019). Sosialisasi Pajak, Tingkat Pendidikan dan Sanksi Pajak Terkait dengan Kepatuhan Wajib Pajak UKM (Studi Kasus: Pengusaha UKM Kecamatan Manggar Belitung Timur). Jurnal STEI Ekonomi, 28(02), 213–232. https://www.ejournal.stei.ac.id/index.php/JEMI/article/view/252
Putri, N. I. (2018). Analisis Kepatuhan Wajib Pajak UMKM Terkait Pemberian Insentif Pajak Dalam PP Nomor 23 Tahun 2018. Journal of Materials Processing Technology, 1(1), 1–8. http://dx.doi.org/10.1016/j.cirp.2016.06.001%0Ahttp://dx.doi.org/10.1016/j.powtec.2016.12.055%0Ahttps://doi.org/10.1016/j.ijfatigue.2019.02.006%0Ahttps://doi.org/10.1016/j.matlet.2019.04.024%0Ahttps://doi.org/10.1016/j.matlet.2019.127252%0Ahttp://dx.doi.o
Putri, V., Maryani, M., Dewi, R., Prasetyo, B., & Gusnandar, S. (2020). The Effect Of Taxpayer Awareness And Modernization Of Tax Administration System On Personal Taxpayer Compliance. Journal Of Archaeology Of Egypt, 17(4), 2741–2748.
Rabiyah, U., Suryani, A., & Karim, A. (2021). The Effect of Awareness, Fiscus Services and Taxation Knowledge on Taxpayer Compliance At Madya Makassar Kpp. International Journal of Innovation Scientific Research and Review, 03(01), 797–799.
Savitri, E., & Musfialdy. (2016). The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable. Procedia - Social and Behavioral Sciences, 219, 682–687. https://doi.org/10.1016/j.sbspro.2016.05.051
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. International Journal of Academic Research in Business and Social Sciences, 11(4), 295–302. https://doi.org/10.6007/ijarbss/v11-i4/9669
Sugiyono. (2015). Sugiyono, Metode Penelitian dan Pengembangan Pendekatan Kualitatif, Kuantitatif, dan R&D , (Bandung: Alfabeta, 2015), 407 1. Metode Penelitian Dan Pengembangan Pendekatan Kualitatif, Kuantitatif, Dan R&D.
Sukesi, S., & Yunaidah, I. (2020). The effect of tax socialization, superior service, and service quality on taxpayers’ satisfaction and compliance. Journal of Economics, Business, & Accountancy Ventura, 22(3), 347–359. https://doi.org/10.14414/jebav.v22i3.1698
Sulistyawati, A. I., & Sabilla, R. I. (2022). The Effect Of Tax Understanding , Taxpayer Awareness , Tax Socialization And Fiscus Services On Taxpayer Compliance Of Personal Persons. 03(1), 324–330.
Suprihati. (2021). Taxpayer Awarnesse, Tax Sanctions, Reporting in Taxpayer Compliance UMKM Karanganyar. International Journal of Economics, Business and Accounting Research (IJEBAR), 1(2), 105–112.
Supriyati, & Hapsari, I. (2021). Tax Avoidance, Tax Incentives and Tax Compliance During the Covid-19 Pandemic: Individual Knowledge Perspectives. Journal of Accounting and Strategic Finance, 4(2), 222–241. https://doi.org/10.33005/jasf.v4i2.174
Wujarso, R., Saprudin, & Napitulu, R. D. (2020). Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Jakarta. Jurnal STEI Ekonomi, 29(02), 44–56. http://eprints.kwikkiangie.ac.id/id/eprint/1036
Yayuk, N. R., Margono, S., Eka, A. T., & Sudjatno. (2017). The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance. Journal of Accounting and Taxation, 9(10), 139–146. https://doi.org/10.5897/jat2017.0267
Published
2023-07-30
How to Cite
INDAH FEBRIANI, Ni Putu; NOVIARI, Naniek.
Insentif Pajak, Kesadaran Wajib Pajak, Sosialisasi Pajak dan Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menegah.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 7, p. 1931-1941, july 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/84577>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i07.p18.
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