Pengaruh Pengetahuan Wajib Pajak, Administrasi Pajak, Tarif Pajak dan Sanksi Perpajakan terhadap Kepatuhan Pajak Pada Pelaku Usaha UMKM di Indonesia

Gandy Wahyu Maulana Zulma

Abstract


This study aims to test the determinants of tax compliance in small and medium enterprises (MSMEs) empirically, by considering several aspects such as tax knowledge, tax administration, tax rates, and tax sanctions in influencing the compliance of MSME taxpayers in Indonesia. The population and sample in this study focus on businesses with a turnover of less than 4.8 billion, which are included in the MSME sector. A total of 154 questionnaires were collected and can be used for further analysis through a series of statistical tests. The results showed that tax knowledge, tax administration, and tax sanctions have a positive effect on tax compliance in Indonesia. These findings indicate that better knowledge of tax, tax administration, and enforcement of fair and transparent tax sanctions can improve tax compliance.

Keywords


Tax Administration; Tax Compliance; Tax Knowledge; Tax Sanctions; and Tax Rates

Full Text:

PDF

References


Antonides, G. and Robben, H.S.J. (1995), “True positives and false alarms in the detection of tax evasion”, Journal of Economic Psychology, Vol. 16 No. 4, pp. 617-640. Armah

Bagchi, Amaresh, Richard Bird, and Arindam das-Gupta (1995). “An Economic Approach to Tax Administration Reform,”. International Centre for Tax Studies, University of Toronto, Toronto, CA

Fauziati, P., Minovia A. F., Muslim, R. Y. and Nasrah, R. (2016). The impact of tax knowledge on tax compliance case study in Kota Padang, Indonesia. Journal of Advanced Research in Business and Management Studies. 2(1), 22-30.

Frey, B. and Torgler, B. (2007), “Tax morale and conditional cooperation”. Journal of Comparative Economics, Vol. 35, pp. 136-159.

Hai, O. T. and See, L. M. (2011). Intention of tax non-compliance-examine the gaps. International Journal of Business and Social Science, 2(7), 79-83.

Imam Ghozali. (2011). Aplikasi Analisis Multivariate dengan Program IBM. SPSS.

Mas’ud, A., Aliyu, A. A. and Gambo, E. M. J. (2014). Tax rate and tax compliance in Africa. European Journal of Accounting Auditing and Finance Research, 2(3), 22-30.

Moravec, L. and Radvan, M. (2016). Surcharges and penalties in tax law.

Oladipupo, A. O., & Obazee, U. (2016). Tax Knowledge, Penalties And Tax Compliance In Small And Medium Scale Enterprise In Nigeria. IBusiness, 8, 1–9.

Palil, M. R., Akir, M. R. and Ahmad, W. F. B. A. (2013). The perception of tax payers on tax knowledge and tax education with level of tax compliance: A study the influences of religiosity. ASEAN Journal of Economics, Management and Accounting, 1(1), 118-129.

Rahayu. (2009). Pengaruh Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Vol.1 (2), hlm 119-138.

Rahmayanti, N.P., Sutrisno, T., & Prihatiningtias, Y.W. 2020. Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions. Research in Business & Social Science, Vol.9, No. 2, 2147-4478.

Remali, A.M., Satar, A.N., Mamad, F.N.A., Abidin, N.F.T., & Zainudin, S.Z. (2018). Tax Knowledge, Tax Penalty and Tax Rate on Tax Compliance among Small Medium Enterprise in Selangor. Global Business and Management Research: An International Journal. Vol. 10, No. 3, 12-23.

Seidu, A. N., Abdul, I. W. and Sebil, C. (2015). Modelling the causes of tax default among small and medium scale enterprises (SMEs) In the Tamale Metropolis of Ghana. European Scientific Journal, 11(1).

Swistak, A. (2016). Tax penalties in SME tax compliance. Financial theory and practice, 40(1), 129-147.

Torgler, B., (2007). Tax compliance and tax morale: A theoretical and empirical Analysis. Cheltenham, U.K.: Edward Elgar Publishing Limited.

Zulma, G.W.M., Lutfi., & Gowon, M. (2019). Era Baru: Persepsi Mendasar Wajib Pajak terhadap Tingkat Kepatuhan Pajak. Ekonomis: Journal of Economics and Business, 3(2), September 2019, pp.113-122




DOI: http://dx.doi.org/10.33087/ekonomis.v4i2.170

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Ekonomis: Journal of Economics and Business Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat
Adress: LPPM Universitas Batanghari, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: ekonomis.unbari@gmail.com, Phone: 0741-670700

Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.