scholarly journals Taxpayer Compliance on Micro, Small and Medium Enterprises Individual Taxpayer in Surakarta

2020 ◽  
Vol 5 (2) ◽  
pp. 184-192
Author(s):  
Mujiyati Mujiyati ◽  
Galih Saras Sekarwangi ◽  
Indarti Diah Palupi
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Total Sample ◽  
Tax Administration ◽  
Linear Regression Models ◽  
Administration System ◽  
Analysis Techniques ◽  
Medium Enterprises

This study aims to examine the effect of taxation regulations understanding, tax knowledge, tax sanctions, service quality and tax administration system modernization to the tax compliance of Micro Small and Medium Enterprises (MSME) individuals Taxpayer. This study uses a quantitative method with the respondents are MSME individual taxpayers which were registered at the Small Tax Office (KPP Pratama) in Surakarta. The accidental sampling method are used with a total sample collected are 99 respondents. This study also uses multiple linear regression models as data analysis techniques. The results of this study indicate that tax regulations understanding, tax knowledge, tax sanctions, and service quality affect the tax compliance of MSME individuals Taxpayer. Meanwhile, the modernization of the tax administration system does not influence the compliance of taxpayers on MSME individuals.

scholarly journals The Effect of Tax Fairness, Tax Socialization and Tax Understanding on Tax Compliance: A Study on Micro, Small and Medium Enterprises (MSMEs)

2021 ◽  
Vol 4 (1) ◽  
pp. 87
Author(s):  
Sizka Rismaningsih Lestary ◽  
Memed Sueb ◽  
Ivan Yudianto
Keyword(s):  
Regression Model ◽  
Income Tax ◽  
Government Regulation ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Analysis Technique ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Tax Fairness

This research aims to identify the effect of fairness, socialization, and understanding on the Micro Small Medium Enterprises (MSMEs) taxpayer compliance towards Government Regulation number 23/2018 regarding income tax from business received or accrued by taxpayers who have certain gross turnover. This research used a quantitative approach, and data were collected using the Likert scale questionnaire. In this research, the population was 283 SME actors registered at the Cooperatives and Small and Medium Enterprises Office, Bandung. The sampling method used was purposive sampling. The data analysis technique used in this research is path analysis. Based on the partial test on the first regression model hypothesis, tax fairness and tax socialization are positively and significantly associated with the tax understanding. The second regression model hypothesis's partial test indicates that tax fairness does not affect, while the taxation socialization and understanding of taxation positively affect MSME taxpayers' compliance.

scholarly journals Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan, Dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Padang

2019 ◽  
Vol 1 (3) ◽  
pp. 1293-1306
Author(s):  
Rexy Anugerah Pratama ◽  
Erly Mulyani
Keyword(s):  
Service Quality ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Compliance Costs ◽  
Good Compliance ◽  
Negative Effect ◽  
Regression Techniques ◽  
Medium Enterprises ◽  
Positive Effect

This research aims to determine whether the service quality of officers taxes, tax sanctions and tax compliance costs have a significant influence towards good compliance of MSME Taxpayers (micro, small and medium enterprises) partial or simultaneous. Data obtained from questionnaires filled out by respondents who registered with the Office of Cooperatives and MSMEs Padang. A total of 95 the questionnaire returned with a complete and processed condition. By using multiple regression techniques, the results of the study show that service quality and tax sanctions have a positive effect on MSME Taxpayer compliance. More and more both the service quality of tax officers and the increasingly heavy taxation sanctions imposed on SME Taxpayers, it will increase taxpayer compliance MSMEs. In addition, tax compliance costs have a negative effect on compliance MSME Taxpayers. The greater the tax compliance fee, the taxpayer compliance MSMEs will decline.

scholarly journals DETERMINAN KEPATUHAN PAJAK UMKM: LINGKUNGAN SEBAGAI VARIABEL MODERASI

2020 ◽  
Vol 1 (3) ◽  
pp. 402-403
Author(s):  
Fransiska Isadora Sinaga ◽  
Amries Rusli Tanjung ◽  
Fajar Odiatma
Keyword(s):  
Sampling Method ◽  
Tax Compliance ◽  
Primary Data ◽  
Tax Administration ◽  
Administration System ◽  
Test Of Hypothesis

This research aims to examine the effect of tax information and modernization of the tax administration system on tax compliance to the entrepreneur of micro, small, medium entreprise in Pekanbaru city with environment as moderating variable. The data in this study is the primary data. The population in this study were all the Micro, Small, Medium Entreprises in the culinary industry in Pekanbaru City. The sampling method used in this study incidental method. The sample used in this study were 83 respondents. The method of data analysisused to test of hypothesis is SEM-PLS using WarpPLS 6.0 Version. The result of this study showed that tax information and modernization of the tax administration system had influence on the tax compliance. The environment could moderate the influence of tax information on tax compliance and the influence of modernization of the tax administration system on tax compliance

scholarly journals The Presumptive Tax Regime on Micro, Small and Medium Enterprises in Indonesia

2020 ◽  
Vol 5 (6) ◽  
pp. 50
Author(s):  
Chandrika Aditya
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Tax Administration ◽  
Related Literature ◽  
State Revenue ◽  
The Government ◽  
Medium Enterprises ◽  
Tax Cuts

In July 2013, Indonesia implemented the presumptive tax regime on micro, small and medium enterprises (MSMEs) by assigning Government Regulation No.46/2013. This regulation simplified the tax administration and provides tax cuts to MSMEs to help them grow and encourage voluntary tax compliance, which eventually will increase their contribution to state revenue. This study provides an analysis of the implementation of this new tax regime by comparing related literature on practices of this tax regime in many countries with the recent conditions in Indonesia after this regulation was applied. It seems that the new tax regime encourages voluntary tax compliance and stimulates the contribution of MSMEs to state revenue. However, some challenges, such as different definitions, lack of tax knowledge, impartiality to business losses, and the indication of tax avoidance must be overcome by the government by improving policies that favor MSMEs. Keywords: Indonesia, MSMEs, presumptive tax, threshold

scholarly journals Simplicity, Price, Quality of Service and Safety Towards The Decision to Purchase Products Through Shopee.id Application

2020 ◽  
Vol 5 (1) ◽  
pp. 71-82
Author(s):  
Nursiam Nursiam ◽  
Anastasia Auti Merry Yanissa ◽  
Kurnia Rina Ariani
Keyword(s):  
Quality Of Service ◽  
Regression Models ◽  
Sampling Method ◽  
Total Sample ◽  
Accounting Students ◽  
Linear Regression Models ◽  
Purchasing Decisions ◽  
Analysis Techniques ◽  
Multiple Linear Regression Models

This study aims to determine the effect of convenience, price, service quality and safety on product purchasing decisions through the shopee.id application. The method used in this study is a quantitative method. Respondents in this study were accounting students for the 2016 class of the Faculty of Economics and Business, University of Muhammadiyah Surakarta, where sampling used the incidental sampling method, with a total sample of 81 respondents. Data analysis techniques used multiple linear regression models. The results of this study indicate that ease, price, and quality of service affect the product purchase decision through the Shopee.id application with each sig value of 0,033; 0,000; and 0,000. Meanwhile, security has no effect on product purchasing decisions through the shopee.id application with a sig value of 0,087. Keywords : ease, price, quality of service, security, decision on purchasing product.

scholarly journals PENGARUH PENGETAHUAN PAJAK DAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Survei atas WP-OP PBB di KPP Pratama Jakarta Pasar Rebo)

2019 ◽  
Vol 5 (2) ◽  
pp. 85
Author(s):  
Nazmel Nazir
Keyword(s):  
Sampling Method ◽  
Tax Compliance ◽  
Tax Administration ◽  
Questionnaire Data ◽  
Administration System ◽  
Correlation And Regression Analysis ◽  
Sample Data ◽  
Convenience Sampling ◽  
The Government ◽  
The Relationship

<p class="Style1"><em>The aims of this research is to make clear the phenomena about the relationship between the degree of tax knowledge, effectiveness of tax administration system and tax compliance. Whereas the objective is to test empirically about this relationship, based on the opinion ofthe individual tax payer ofland and building tax. The method used was verifiable. The source of data was individual tax payer of land and building tax wich formed as population, and the sample were determined by convenience sampling method. Sample data were collected using questionnaire. Data analysis was conducted by correlation and regression analysis. The results showed some empirical evidences that according to individual tax payer opinion: the degree of tax knowledge and the effectiveness of tax administration system, both partially and simultaneously, has (have) positive and significant effect to the tax compliance, Based on those results, it is suggested that the government must have such a mechanism assuring that all the tax rules are known by the tax payer, and that tax administration system must be continuously improved for tax payer convenience.</em></p>

scholarly journals PENGARUH BRAND IMAGE, PERSEPI HARGA, DAN SERVICE QUALITY TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN

2019 ◽  
Vol 3 (1) ◽  
pp. 20
Author(s):  
Yessica Oscar ◽  
Keni Keni
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Brand Image ◽  
Sampling Technique ◽  
Total Sample ◽  
Purchasing Decisions ◽  
Probability Sampling ◽  
Price Perception ◽  
Analysis Techniques ◽  
Convenience Sampling

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh brand image, persepsi harga, dan service quality terhadap keputusan pembelian konsumen. Populasi dalam penelitian ini adalah para konsumen donat. Penelitian ini dibatasi pada konsumen donat di Jakarta. Metode pengambilan sampel menggunakan teknik non-probability sampling berupa convenience sampling dengan jumlah sampel sebanyak 152 konsumen. Metode pengumpulan data dilakukan dengan menyebarkan kuesioner secara ­online dan offline. Teknik analisis data dengan menggunakan metode analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa brand image, persepsi harga, dan service quality memiliki pengaruh terhadap keputusan pembelian konsumen. Brand image, persepsi harga, dan service quality yang baik dapat memberikan pengaruh yang baik pula terhadap keputusan pembelian konsumen demi keberlanjutan bisnis perusahaan. This study aims to obtain empirical evidence about the influence of brand image, price perception, and service quality on consumer purchasing decisions. The population in this study is donut consumers. This research is limited to donut consumers in Jakarta. The sampling method uses a non-probability sampling technique in the form of convenience sampling with a total sample of 152 consumers. Data collection method is done by distributing questionnaires online and offline. Data analysis techniques using multiple regression analysis methods. The results of this study indicate that brand image, price perception, and service quality have an influence on consumer purchasing decisions. Good brand image, price perception, and service quality can have a good influence on consumer purchasing decisions for the company's business sustainability.

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

2020 ◽  
Vol 4 (2) ◽  
pp. 288
Author(s):  
Gandy Wahyu Maulana Zulma
Keyword(s):  
Small And Medium Enterprises ◽  
Statistical Tests ◽  
Tax Compliance ◽  
Tax Administration ◽  
Tax Rates ◽  
Medium Enterprises ◽  
Positive Effect

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.

scholarly journals Reformasi Administrasi Perpajakan, Implementasi Penerapan E-Faktur dan Kepatuhan Pelaporan Wajib Pajak

2021 ◽  
Vol 31 (3) ◽  
pp. 540
Author(s):  
Putu Desy Ari Paramitha ◽  
Ni Luh Supadmi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Tax Administration ◽  
Analysis Techniques ◽  
Tax Reporting ◽  
Scale Data

This study aims to determine how the influence of tax administration reforms that are applied as well as the application of e-invoices on tax compliance reporting of taxable entrepreneurs (PKP). The method for determining the sample is using the Accidental Sampling method. The number of samples is 73 respondents obtained from sample calculations with Slovin formula. Data collected by questionnaire. The questionnaire uses a 4-point Likert scale. Data analysis uses multiple linear regression analysis techniques. From the results of data analysis, the results obtained are a positive and significant relationship from the implementation of tax administration reforms and the application of e-invoices to PKP compliance in tax reporting. Keywords:  Tax Administration Reform; E-Invoice Implementation; PKP Reporting Compliance.

scholarly journals Pengembangan Orientasi Pasar dan Orientasi Kewirausahaan Terhadap Kinerja Pemasaran Usaha Kecil dan Menengah (UKM) di Provinsi Bengkulu

2021 ◽  
Vol 7 (1) ◽  
pp. 47
Author(s):  
Herry Novrianda ◽  
Aan Shar ◽  
Debby Arisandi
Keyword(s):  
Market Orientation ◽  
Entrepreneurial Orientation ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Total Sample ◽  
Descriptive Study ◽  
Quantitative Approach ◽  
Marketing Performance ◽  
Good Level ◽  
Medium Enterprises

The purpose of this study is to analyze and determine the development of market orientation and entrepreneurial orientation and their effects on the marketing performance of small and medium enterprises (SMEs) in Bengkulu Province. This research is a descriptive study with a quantitative approach. The sampling method used non probability with judgmental techniques (purposive) with a total sample of 270. The results showed that SMEs in Bengkulu Province had run their business with market orientation and entrepreneurial orientation in good categories. When viewed from the marketing performance, most of them have achieved a fairly good level of performance as well. For this reason, if we look at the influence between variables, market orientation and entrepreneurial orientation have a positive and significant effect at the marketing performance of SMEs in Bengkulu Province. This means that the better market orientation and entrepreneurial orientation, the better marketing performance for SMEs in Bengkulu Province. Thus, the hypothesis which states that market orientation and entrepreneurial orientation have a positive and significant effect on marketing performance for small and medium enterprises (SMEs) can be accepted.

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