Insentif Pajak, Pemahaman Perpajakan, Lingkungan Sosial, dan Kepatuhan WPOP UMKM Pada Pandemi Covid-19
Abstract
Taxpayer compliance is the behavior of a taxpayer who complies with his tax obligations in accordance with the rules. The aim of this research is to examine the influence of tax incentives, understanding of taxation, and the social environment on MSME individual taxpayer compliance during the Covid-19 Pandemic at the East Denpasar Pratama Tax Service Office. The population in this research is all MSME individual taxpayers registered at KPP Pratama Denpasar Timur, amounting to 4,239 taxpayers. The sample used was 98 respondents and was determined using the Slovin formula. The method for determining the sample in this research is non-probability sampling, especially purposive sampling. The data analysis technique used is descriptive statistical analysis and partial least squares. Based on the research results, it shows that tax incentives, understanding of taxation and the social environment have a positive and significant influence on MSME individual taxpayer compliance during the Covid-19 Pandemic.
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References
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Dewi, N. P. D. A., & Diatmika, I. P. G. (2020). Pengaruh Tingkat Kepercayaan, Persepsi Tax Amnesty, Akuntabilitas Pelayanan Publik, dan Lingkungan Sosial terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Akuntansi Dan Humanika, 10(2), 245. https://doi.org/10.23887/jiah.v10i2.25895
Dewi Syanti, Widyasari, N. (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.
Hardika, N. S., Askara, I. K. J., & Wijana, I. M. (2022). the Effect of Taxpayer Understanding and Use of E- Filing on Taxpayer Compliance With Tax Volunteer. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik Vol, 17(1), 95–110. https://trijurnal.lemlit.trisakti.ac.id/jipak/article/view/10147/pdf
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Kurnia Prabudi1, Erlina2, R. B. (2018). Factors That Affect Compliance With the Individual Taxpayer With Taxation Socialization As Moderating Variables in the Office of Tax Services in the Office of Djp Sumatera Utara I.
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
Machfuzhoh, A., & Puspanita, I. (2021). The Effect of Self Assessment and Tax Knowledge on Tax Compliance. Journal of Applied Business, Taxation and Economics Research, 1(1), 66–76. https://doi.org/10.54408/jabter.v1i1.24
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255. https://doi.org/10.26905/jkdp.v22i2.1678
Nuskha, D., & Nur Diana, D. S. (2021). Pengaruh Pemberian Insentif Pajak Di Tengah Pandemi Corona Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dalam Pelaporan Surat Pemberitahuan (SPT) (Studi Kasus Pada KPP Malang Utara). 10(06), 6.
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
Panjaitan, H., Tarmizi, H. B., Daulay, M., & Ginting, R. (2019). Effect of Good Governance, Tax Understanding, and Tax Sanctions on Taxpayers Compliance, Micro, Small and Medium Enterprises In Medan. 100(Icoi), 663–669. https://doi.org/10.2991/icoi-19.2019.116
Pramesti, R. D., & Mujiyati, D (2018). Pengaruh Tingkat Pemahaman Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak, Dan Penerapan E-Billing Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada Kantor Pelayanan Pajak Pratama Boyolali)(Doctoral dissertation, Universitas Muhammdiyah Surakarta).
Regita, V., Jaya, A. J., & Faisal, A. R. (2022). The Influence of Tax Incentive Policies and Trust in the Government Due to the Impact of Covid-19 on the Compliance of Individual Taxpayers of UMKM at KPP Pratama Pangkalan Kerinci. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5, 1948–1958.
Sari, H. I., Sunaryo, K., & Kusumawardhani, I. (2021). the Effect of Understanding of Tax Regulations, Tax Sanctions and Tax Rates on Small Medium Enterprises Tax Compliance in Bantul Regency. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 16(1), 85. https://doi.org/10.25105/jipak.v16i1.6779
Sitorus, R. R. (2020). Moderasi Insentif Pajak Di Era Pandemi Covid-19 atas Pengaruh E-Faktur Dan E-Bukti Potong Terhadap Kepatuhan Wajib Pajak. Journal of Business Studies, 5(2), 1–16.
Sizka Rismaningsih Lestary, Memed Sueb, I. Y. (2021). The Effect of Tax Fairness, Tax Socialization and Tax Understanding on Tax Compliance: A Study on Micro, Small and Medium Enterprises (MSMEs). Journal of Accounting Auditing and Business, 4. https://doi.org/10.33312/ijar.528
Sumia Dewi, I W Karmana, and I. W. P. S. (2021). The Effect of Government-Borne Final Income Tax Incentives on the Compliance of MSMEs Taxpayers during the Covid-19 Pandemic in Badung Regency.
Solichah, N. N., Isnalita, & Soewarno, N. (2019). The Effect of E-Filing Implementation, Level of Tax Comprehension, and Tax Sanction on Formal Compliance of Individual Taxpayer. 101(Iconies 2018), 293–296. https://doi.org/10.2991/iconies-18.2019.58
Tene, J. H., Sondakh, J. J., & Warongan, J. D. (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 EMBA, 5(2), 443–453.
Zahrani, N. R., & Mildawati, T. (2019). Pengaruh Pemahaman Pajak, Pengetahuan Pajak, Kualitas Pelayanan Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak. Jurnal Ilmu Dan Riset Akuntansi, 8(4), 1–19. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2398
Apriani, R. Y., Mursalim, & Nasaruddin, F. (2020). Pengaruh karakteristik personal, postur motivasi dan lingkungan sosial terhadap kepatuhan wajib pajak. Jurnal Mirai Management, 6(1), 232–242. https://journal.stieamkop.ac.id/index.php/mirai
As’ari, N. G. (2018). Pengaruh Pemahaman Peraturan Perpajakan, Kualitas Pelayanan, Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Computers and Industrial Engineering, 2(January), 6.
AY, M., HUMTA, H., & GHAFOURZAY, H. (2021). Examining the Effect of Tax Understanding and Tax Awareness on Taxpayer Compliance in Kabul-Afghanistan. 3. Sektör SosyalEkonomiDergi̇si̇, 56(1), 148–162. https://doi.org/10.15659/3.sektor-sosyal-ekonomi.21.02.1445
Dewi, N. P. D. A., & Diatmika, I. P. G. (2020). Pengaruh Tingkat Kepercayaan, Persepsi Tax Amnesty, Akuntabilitas Pelayanan Publik, dan Lingkungan Sosial terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Akuntansi Dan Humanika, 10(2), 245. https://doi.org/10.23887/jiah.v10i2.25895
Dewi Syanti, Widyasari, N. (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.
Hardika, N. S., Askara, I. K. J., & Wijana, I. M. (2022). the Effect of Taxpayer Understanding and Use of E- Filing on Taxpayer Compliance With Tax Volunteer. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik Vol, 17(1), 95–110. https://trijurnal.lemlit.trisakti.ac.id/jipak/article/view/10147/pdf
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
Koessler, A. K., Torgler, B., Feld, L. P., & Frey, B. S. (2019). Commitment to pay taxes: Results from field and laboratory experiments. European Economic Review, 115, 78–98. https://doi.org/10.1016/j.euroecorev.2019.02.006
Kurnia Prabudi1, Erlina2, R. B. (2018). Factors That Affect Compliance With the Individual Taxpayer With Taxation Socialization As Moderating Variables in the Office of Tax Services in the Office of Djp Sumatera Utara I.
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
Machfuzhoh, A., & Puspanita, I. (2021). The Effect of Self Assessment and Tax Knowledge on Tax Compliance. Journal of Applied Business, Taxation and Economics Research, 1(1), 66–76. https://doi.org/10.54408/jabter.v1i1.24
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255. https://doi.org/10.26905/jkdp.v22i2.1678
Nuskha, D., & Nur Diana, D. S. (2021). Pengaruh Pemberian Insentif Pajak Di Tengah Pandemi Corona Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dalam Pelaporan Surat Pemberitahuan (SPT) (Studi Kasus Pada KPP Malang Utara). 10(06), 6.
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
Panjaitan, H., Tarmizi, H. B., Daulay, M., & Ginting, R. (2019). Effect of Good Governance, Tax Understanding, and Tax Sanctions on Taxpayers Compliance, Micro, Small and Medium Enterprises In Medan. 100(Icoi), 663–669. https://doi.org/10.2991/icoi-19.2019.116
Pramesti, R. D., & Mujiyati, D (2018). Pengaruh Tingkat Pemahaman Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak, Dan Penerapan E-Billing Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada Kantor Pelayanan Pajak Pratama Boyolali)(Doctoral dissertation, Universitas Muhammdiyah Surakarta).
Regita, V., Jaya, A. J., & Faisal, A. R. (2022). The Influence of Tax Incentive Policies and Trust in the Government Due to the Impact of Covid-19 on the Compliance of Individual Taxpayers of UMKM at KPP Pratama Pangkalan Kerinci. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5, 1948–1958.
Sari, H. I., Sunaryo, K., & Kusumawardhani, I. (2021). the Effect of Understanding of Tax Regulations, Tax Sanctions and Tax Rates on Small Medium Enterprises Tax Compliance in Bantul Regency. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 16(1), 85. https://doi.org/10.25105/jipak.v16i1.6779
Sitorus, R. R. (2020). Moderasi Insentif Pajak Di Era Pandemi Covid-19 atas Pengaruh E-Faktur Dan E-Bukti Potong Terhadap Kepatuhan Wajib Pajak. Journal of Business Studies, 5(2), 1–16.
Sizka Rismaningsih Lestary, Memed Sueb, I. Y. (2021). The Effect of Tax Fairness, Tax Socialization and Tax Understanding on Tax Compliance: A Study on Micro, Small and Medium Enterprises (MSMEs). Journal of Accounting Auditing and Business, 4. https://doi.org/10.33312/ijar.528
Sumia Dewi, I W Karmana, and I. W. P. S. (2021). The Effect of Government-Borne Final Income Tax Incentives on the Compliance of MSMEs Taxpayers during the Covid-19 Pandemic in Badung Regency.
Solichah, N. N., Isnalita, & Soewarno, N. (2019). The Effect of E-Filing Implementation, Level of Tax Comprehension, and Tax Sanction on Formal Compliance of Individual Taxpayer. 101(Iconies 2018), 293–296. https://doi.org/10.2991/iconies-18.2019.58
Tene, J. H., Sondakh, J. J., & Warongan, J. D. (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 EMBA, 5(2), 443–453.
Zahrani, N. R., & Mildawati, T. (2019). Pengaruh Pemahaman Pajak, Pengetahuan Pajak, Kualitas Pelayanan Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak. Jurnal Ilmu Dan Riset Akuntansi, 8(4), 1–19. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2398
Published
2024-02-23
How to Cite
PUTRI, Komang Devinta Riani; SETIAWAN, Putu Ery.
Insentif Pajak, Pemahaman Perpajakan, Lingkungan Sosial, dan Kepatuhan WPOP UMKM Pada Pandemi Covid-19.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 2, feb. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85132>. Date accessed: 20 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i02.p20.
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