FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PARTISIPASI MEMBAYAR PAJAK DIKALANGAN UMKM
DOI:
https://doi.org/10.32509/jmb.v2i1.2002Keywords:
Socialization, Understanding, Awareness, Tax Compliance, MSMEAbstract
This study aims to explain the magnitude of the effect of socialization, tax understanding, tax awareness on taxpayer compliance based on PP 23 of 2018 on MSME actors. The sample selection was carried out using the Accidental Sampling method with an analysis unit of MSMEs in the Pasar Majestik Shopping Center, South Jakarta in the period February - August 2020, with an analysis unit of clothing traders in each block that existed and inhabited the market who were found and were willing to fill out a questionnaire. which are given. The number of samples obtained were 100 respondents which were then processed using multiple regression data analysis with SPSS tools, hypothesis testing was carried out after going through a feasibility and reliability data test. The study concludes that the factors of tax socialization, tax understanding, knowledge of taxation information systems have a positive and significant impact on taxpayer compliance in paying PP 23 of 2018 taxes on MSME actors in the Majestik Market Shopping Center Area, South Jakarta.
References
Ananda, P. R. D., Kumadji, S., & Husaini, A. (2015). Pengaruh Sosialisasi Perpajakan, Tarif Pajak, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi pada UMKM yang Terdaftar sebagai Wajib Pajak di Kantor Pelayanan Pajak Pratama Batu). Jurnal Mahasiswa Perpajakan, 6(2), 1–9.
Banyu A. W, U. (2011). Pengaruh Sikap, Kesadaran Wajib Pajak, Danpengetahuan Perpajakan Terhadap Kepatuhan Wajibpajak Dalam Membayar Pajak Bumi Dan Bangunan Dikecamatan Pamulang Kota Tangerang Selatan.
Cahyani, L. P. G., & Noviari, N. (2019). Pengaruh Tarif Pajak, Pemahaman Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. E- Jurnal Akuntansi, 23(3).
Chariri, A., & Ghozali, I. (2007). Teori Akuntansi. Universitas Diponegoro.
Erica, D. (2021). Pengaruh Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Manajemen Ubhara, 3(1).
Fitria, D. (2017). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak. Journal of Applied Business and Economics, 4(1), 30–44.
Halawa, J., & Saragih, J. L. (2017). Pengaruh Kesadaran Perpajakan, Sanksi Pajak, Sikap Fiskus, Terhadap Kepatuhan Wajib Di Kpp Pratama Lubuk Pakam. JRAK, 3(2), 243–256.
Hazmi, M. Z., & Suhendro. (2020). Pengaruh Pemahaman Wajib Pajak , Kualitas Surakarta The Influence Of Tax Mandatory Understanding , Service Quality And Taxation Sanctions On Tax Mandatory Compliance In Kpp Pratama Surakarta. Jurnal Akuntansi Universitas Jember, 18(1), 28–40.
Herlina, V. (2020). Pengaruh Sanksi, Kesadaran Perpajakan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Di Kabupaten Kerinci. Jurnal Benefita, 5(2), 252–263.
Pravasanti, Y. A., & Pratiwi, D. N. (2021). Pengaruh Kesadaran , Pemahaman , Sanksi , Dan Pelayanan Terhadap Kepatuhan. Jurnal Akuntansi Dan Pajak, 21(2), 405–411.
Prihanto, H. (2018). Etika Bisnis dan Profesi: Sebuah Pencarian. Rajawali Pers.
Prihanto, H., & Damayanti, P. (2020). Disclosure Information on Indonesian UMKM Taxes. Jurnal Riset Akuntansi Dan Keuangan, 8(3), 447–454. https://doi.org/10.17509/jrak.v8i3.26707
Putri, A. D. E. (2016). Pengaruh Pemahaman, Tarif, Dan Tingkat Pendidikan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Peraturan Pemerintah Nomor 46 Tahun 2013 Di Kota Malang Ayu. Jurnal Mahasiswa FEB Universitas Brawijaya, 3(2).
Siamena, E., Sabijono, H., & Warongan, J. D. . (2017). PENGARUH SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MANADO Elfin Siamena1, Harijanto Sabijono2, Jessy D.L Warongan3 1,2,3. Jurnal Riset Akuntansi Going Concern, 12(2), 917–927.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, R & D. Alfabeta.
Tanilasari, Y., & Gunarso, P. (2017). PENGARUH KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MALANG SELATAN. Jurnal Akuntansi Dan Perpajakan, 3(1), 1–9.
Wilestari, M., & Ramadhani, M. (2020). Pengaruh Pemahaman , Sanksi Perpajakan dan Tingkat Kepercayaan Pada Pemerintah Terhadap Kepatuhan Dalam. Akrual, 2(1), 36–54.
Downloads
Published
Issue
Section
License
Copyright Notice
Author(s) Rights
As a journal author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in JMB : Jurnal Manajemen dan Bisnis journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including use for classroom teaching by Author or Author's institutional presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgment of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgment of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by SA License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform, or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to JMB: Jurnal Manjemen dan Bisnis journal and Department of Management, Universitas Prof. Dr. Moestopo (Beragama) as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by the online version of this agreement.
JMB: Jurnal Manajemen dan Bisnis journal and Department of Management, Universitas Prof. Dr. Moestopo (Beragama), the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the JMB: Jurnal Manajemen dan Bisnis are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
