ASSESSMENT SYSTEM, TAX RATES AND TAXPAYER AWARENESS OF UMKKM TAXPAYER COMPLIANCE IN YOGYAKARTA SPECIAL REGION

Wulan Yhanu Savitri, Marsuking Marsuking

Abstract


Taxes are a source of state revenue. Taxes can be said to be a support in national development. One of the tax contributors in Indonesia is MSMEs. MSMEs are a dominating business in Indonesia. Currently, the number of MSMEs in Indonesia is around 64.2 million MSMEs spread throughout Indonesia. However, the growth of MSMEs is not accompanied by the compliance of MSME taxpayers. This research aims to determine the influence of tax sanctions, the implementation of self-assessment systems, tax rates and awareness of MSME taxpayers in the Special Region of Yogyakarta.This type of research is quantitative research. The research population is MSMEs located in DIY, sampling by Random Sampling method. Data processing using IBM SPSS application version 2. with descriptive analysis and multiple linear regressions.The results show that partially tax has no effect on taxpayer compliance, the Self Assesment System has a positive effect on taxpayer compliance, tariffs have no effect on taxpayer compliance and taxpayer awareness has an effect on taxpayer compliance. Simultaneously tax sanctions, self-assessment system, tax rates and taxpayers have an effect on MSME taxpayer compliance.


Full Text:

PDF

References


Afuan Fajrian Putra. (2020). Kepatuhan Wajib Pajak UMKM: Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem. Jurnal Riset Dan Perpajakan, 7(1).

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 Perpajakan (JEJAK), 6(2).

Budiman, N. A. (2018). Kepatuhan Pajak UMKM Di Kabupaten Kudus. Komunikasi Ilmiah Akuntansi Dan Perpajakan, 11(2).

Sudaryati, D., & Hehanusa, G. (2013). Pengaruh Penerapan Self Assesment System Dan Kemauan Membayar Pajak Terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil Dan Menengah Di Kabupaten Sleman Yogyakarta. Journal & Proceding, 3(1).

Yusro, H. W., & Kiswanto. (2014). Pengaruh Tarif Pajak, Mekanisme Pembayaran Pajak dan Kesadaran Membayar Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kabupaten Jepara. Accounting Analysis Journal, 3(4).

Zulma, G. W. M. (2020). Pengaruh Pengetahuan Wajib Pajak, Administrasi Pajak, Tarif Pajak dan Sanksi Perpajakan terhadap Kepatuhan Pajak Pada Pelaku Usaha UMKM di Indonesia. Journal of Econmics and Business, 4(2).

Iswanaji, C., Nafi’ Hasbi, M. Z., Salekhah, F., & Amin, M. (2021). Implementasi Analitycal Networking Process (Anp) Distribusi Zakat Terhadap Pembangunan Ekonomi Masyarakat Berkelanjutan (Study Kasus Lembaga Baznas Kabupaten Jember Jawa Timur). Jurnal Tabarru’: Islamic Banking and Finance, 4(1), 195–208. https://doi.org/10.25299/jtb.2021.vol4(1).6681

M. Zidny Nafi’ Hasbi. (2019). Dampak Krisis Keuangan Global Terhadap Perbankan di Indonesia. LISAN AL-HAL: Jurnal Pengembangan Pemikiran Dan Kebudayaan, 13(2), 385–400. https://doi.org/10.35316/lisanalhal.v13i2.602

M.Zidny Nafi’ Hasbi. (2021). Analisis Pengaruh Rasio Profitabilitas Terhadap Tingkat Kemampuan Pengeluaran Zakat Pada BUSN Devisa. 1(2), 89–102.

Amelia, R. W., Suhardjanto, D., Probohudono, A. N., Honggowati, S., & Setiorini, K. R. (2023). Cultural Heritage Disclosure in Indonesia: An Agency Theory Perspective. Migration Letters, 20, 485–497. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85176388448&doi=10.47059%2Fml.v20iS5.4026&partnerID=40&md5=854098dd5a0a78ce4e03b92257829cc7

FAJRI, R. N., AZIZ, N., NORBAYA, S., & YAHAYA, B. (n.d.). Optimizing the Role of Financing Units in Financial Institutions and Banking for Going Concern Micro, High Schools and …. Admin369.Seyboldreport.Org, 2470–2489. https://doi.org/10.5281/zenodo.7404854

Fitriyanti, F., Ichsan, M., & Setiorini, K. R. (2023). Detection Implementation of Risk Management for Commercial Digital Banking. Migration Letters, 20(S11), 727–734.

Handayani, S., Suhardjanto, D., Muhtar, E., Honggowati, S., & Setiorini, K. R. (2023). The Influence of Board of Directors Diversity on Carbon Emission Disclosure. Migration Letters, 20, 305–316.

Kamal, A. H., Purbowisanti, R., Sani, A. A., & Setiorini, K. R. (2021). Do the Distribution of Zakat and Islamic Bank Financing Affect Income Inequality in Indonesia? Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 5(1), 90–102. https://doi.org/10.29313/amwaluna.v5i1.5854

Khan, A., Chen, C. C., Lu, K. H., Wibowo, A., Chen, S. C., & Ruangkanjanases, A. (2021). Supply chain ambidexterity and green scm: Moderating role of network capabilities. Sustainability (Switzerland), 13(11), 1–13. https://doi.org/10.3390/su13115974

Rachmadani, W. S., Suhardjanto, D., & ... (2023). Public Sector Budget Based on Systemic Agenda: What Factors Leading the Budget Change Policy in the Crisis Time in Indonesia? Migration …, 5, 287–304. https://migrationletters.com/index.php/ml/article/view/4011%0Ahttps://migrationletters.com/index.php/ml/article/download/4011/2751

Ruangkanjanases, A., Sivarak, O., Wibowo, A., & Chen, S. C. (2022). Creating behavioral engagement among higher education’s prospective students through social media marketing activities: The role of brand equity as mediator. Frontiers in Psychology, 13(October), 1–15. https://doi.org/10.3389/fpsyg.2022.1004573

Salim, A., Rochmadi, T., Kurniasari, Y., Sujono, R. I., Fajri, R. N., Kusumawardani, N., Wahyudi, A., & Mustakim, M. (2022). Lecturers’ and Students’ Responses toward the Implementation of the Merdeka Belajar-Kampus Merdeka (MBKM) Program at Alma Ata University. AL-ISHLAH: Jurnal Pendidikan, 14(3), 3793–3806. https://doi.org/10.35445/alishlah.v14i3.1607

Siti Arifah, Agung Nur Probohudono, Rahmawati, Setianingtyas Honggowati, & Kusumaningdiah Retno Setiorini. (2023). Performance in Soe Two Tiers Board System Based on the Implication From Good Corporate Governance and Tunneling or Propping Through Related Party Transactions. Journal of Namibian Studies : History Politics Culture, 33, 991–1015. https://doi.org/10.59670/jns.v33i.548

Suhardjanto, D., Khabib, N., Supheni, I., & Suci, W. (2023). Financial Accountability of Wayang Kulit Performances in. 6, 754–764.

Sujono, R. I., Wiyandi, W., Wibowo, F. W., Yunadi, A., Kamal, A. H., Wibowo, A., & Salam, A. (2023). Purchase Decision on Halal Products among Female Muslim: Evidence from Indonesia. Shirkah: Journal of Economics and Business, 8(3), 309–321. https://doi.org/10.22515/shirkah.v8i3.555

Viantina, A. L., Purbowisanti, R., Ady Rahmanto, D. N., Ilmiah, D., & Febriyanti, N. (2022). The Influence of Plafond, Tenor, Application Process, and Loan Frequency on The Growth of Bank Syariah Indonesia’s MSMEs Customers. Invest Journal of Sharia & Economic Law, 2(2), 180–195. https://doi.org/10.21154/invest.v2i2.5405

Zhao, H., & Wibowo, A. (2021). Entrepreneurship Resilience: Can Psychological Traits of Entrepreneurial Intention Support Overcoming Entrepreneurial Failure? Frontiers in Psychology, 12(September), 1–12. https://doi.org/10.3389/fpsyg.2021.707803




DOI: http://dx.doi.org/10.21927/ijma.2021.2(2).75-83

Editorial Office:

Faculty of Islamic Economics and Business, Universitas Alma Ata

Jl. Brawijaya No.99, Jadan, Tamantirto, Kec. Kasihan, Kabupaten Bantul, Daerah Istimewa Yogyakarta 55184

Lisensi Creative Commons
IJMA by http://ejournal.almaata.ac.id/index.php/IJMA is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.