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.

PENGARUH PENERAPAN PP 23 2018 TERHADAP KEPATUHAN PAJAK PELAKU USAHA MIKRO KECIL MENENGAH (UMKM)

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
MARIA JESSICA SEPTIANI
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Quantitative Descriptive ◽  
Medium Enterprises ◽  
Positive Effect ◽  
Descriptive Method

This study aims to test whether there is an effect of the implementation of Government Regulation no. 23 of 2018 of taxpayer compliance for Micro, Small and Medium Enterprises. This research method using quantitative descriptive method and primary data using a questionnaire. This study took a sample of 37 respondents taxpayer compliance for Micro, Small and Medium Enterprises at the Ruteng Pratama Tax Office, Manggarai, East Nusa Tenggara. The sampling technique was using purposive sampling technique. Data collection was carried out by distributing questionnaires in the form of google. The results showed that the implementation of PP 23 2018 has a positive effect on tax compliance of micro, small and medium enterprises.

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 FACTORS THAT AFFECT TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES (SMES) IN LUSAKA, ZAMBIA

2020 ◽  
Vol 3 (1) ◽  
pp. 1-14
Author(s):  
Mazwi Thabani ◽  
Dr. Eng Kasongo Mwale Richard
Keyword(s):  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Lower Percentage ◽  
Tax Rates ◽  
The Government ◽  
Tax Holidays ◽  
The One ◽  
Microsoft Office ◽  
Medium Enterprises ◽  
Tax Payers

Purpose: Tax is an important stream of revenue for government’s development projects. However, tax compliance among SMEs is poor. Therefore, this study was conducted using SMEs in Lusaka, Zambia to evaluate and rank the factors that encourage non-compliance with tax obligation by SMEs.Methodology: The data analysis was done with the help of the statistical package for service solution (SPSS) and this hypothesis was tested with Microsoft Office Excel 2007 using the one sample z-test computed from the figures obtained in the summary statistics table.Findings: It was found that high tax rates and complex filing procedures are the most crucial factors causing non-compliance of SMEs. Other factors like multiple taxation and lack of proper enlightenment affect tax compliance among the SMEs interviewed only to a lesser extent.Unique contribution to theory, practice and policy: It is recommended that SMEs should be levied lower percentage of taxes to allow enough funds for business development and better chances of survival in a competitive market. The government should also consider increasing tax incentives such as exemptions and tax holidays as these will not only encourage voluntary compliance but also attract investors who are potential viable tax payers in the future.

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 EFFECTIVENESS OF TAXPAYER EDUCATION ON TAX COMPLIANCE FOR SMALL AND MEDIUM ENTERPRISES IN KENYA: A STUDY OF SELECTED BUSINESS ENTERPRISES IN KITENGELA TOWN IN KAJIADO COUNTY

2020 ◽  
Vol 1 (3) ◽  
pp. 114-123
Author(s):  
Robin Marita Aondo
Keyword(s):  
Reasoned Action ◽  
Small And Medium Enterprises ◽  
Pearson Correlation ◽  
Tax Compliance ◽  
Target Population ◽  
Fiscal Year ◽  
Tax Rates ◽  
Inferential Statistics ◽  
Compliance Cost ◽  
Medium Enterprises

This research paper aim was to establish the effectiveness of taxpayer education on tax compliance for SMEs in Kitengela town. There are reasons why KRA never met its revenue targets and the revenue collected has never surpassed the target set aside by the commission. The non-compliance of tax by SMEs can be attributed to the tax gap that is available in every fiscal year. KRA conducts taxpayer education to all registered SMEs in an effort to improve the existing level of tax compliance. The only way KRA will meet their target revenue is when they include all SMEs in the generation of the revenue. The study was anchored on Theory of Reasoned Action and Fisher Tax Compliance Model while the study variables were PAYE form of tax, tax rates, tax compliance cost, tax penalties and fines. The target population of the study were 1400 SMEs with a sample that was random stratified chosen of 140 SMEs. The data was analyzed using descriptive statistics, inferential statistics and SSPS version 24.0. The inferential statistics was employed to establish the relations that exist between the study variables. Pearson correlation matrix was used for predicting and describing the variables in terms of directions and magnitude while regression analysis was conducted at a level of 5%. The data analysis tools will be   SSPS and the use of inferential statistics. The study established that the effectiveness of taxpayer education on tax compliance and all the predictors as shown by beta coefficients: PAYE (? = 0.542); tax rates (? = 0.482) and tax penalties and fines (? = 0.632). However, the study established there is a positive but statistically insignificant relationship (? =0.06, p= 0.671>0.05) between tax compliance cost and tax payer education. The study concluded that tax rates, PAYE, tax penalties and fines contribute greatly to tax compliance and finally tax compliance cost have the most significant influence on tax compliance. The study recommends that KRA should have an office in every county that will address tax issues at county level and the services to be offered should include tax penalties, filing of tax returns, tax computation and tax differentiation.

scholarly journals The Influence of Religiosity, Nationalism, and Tax Corruption Perception on Tax Compliance: Study of The Micro, Small and Medium Enterprises (MSMEs) Taxpayers in Bandung City

2019 ◽  
Vol 2 (1) ◽  
pp. 17
Author(s):  
Hani Hanifah ◽  
Ivan Yudianto
Keyword(s):  
Moral Obligation ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Corruption Perception ◽  
Medium Enterprises ◽  
Tax Corruption ◽  
Positive Effect ◽  
Micro Enterprises ◽  
Program Version

This study aims to determine the effect of religiosity, nationalism, and perceptions of tax corruption on MSMEs taxpayer compliance in the area of Bandung City. This research uses taxpayer awareness, moral obligation and quality of tax service as factors. A Questionnaire was used as research instruments in data collection. Respondents were sampled in this research are individuals who run businesses that belong to small and medium micro enterprises. Multiple linear regression with SPSS program version 23 is used for data analysis. The results of this study concluded religiosity, nationalism, and perceptions of tax corruption simultaneously influenced significantly to taxpayer compliance. Then the test partially produces the religiosity and nationalism have a positive effect on MSMEs taxpayer compliance, while the perceptions of tax corruption have not to effect on taxpayer compliance.

scholarly journals PEMBINAAN KEPATUHAN PERPAJAKAN USAHA MIKRO, KECIL DAN MENENGAH KOTA DEPOK MELALUI WORKSHOP PENGISIAN SURAT PEMBERITAHUAN PAJAK PENGHASILAN

2021 ◽  
Vol 3 (2) ◽  
pp. 133-136
Author(s):  
Selvi . ◽  
Indra Sumarna ◽  
Alief Ramdhan
Keyword(s):  
Income Tax ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Tax Rates ◽  
Preliminary Survey ◽  
Tax Returns ◽  
Small Medium Enterprises ◽  
Medium Enterprises

The reduction of tax rates for Micro, Small and Medium Enterprises (MSMEs) is actually to provide convenience to business actors in exercising their tax rights and obligations. However, the preliminary survey conducted by researchers shows that there are still many business actors who do not carry out tax obligations because of their ignorance of taxation. Therefore, the development of tax compliance for MSME actors begins with providing workshops on filling out Income Tax Returns to 20 MSMEs in Depok City by the collaboration with the Department of Cooperatives, Small Medium Enterprises and Market of Depok. The method is carried out by giving lectures, demonstrations, income tax calculation exercises and filling of Income Tax Return. The results of the implementation show that as many as 18 MSMEs can calculate up to filling in Income Tax Return

scholarly journals Factors affecting the use of accounting information in small and medium enterprises (SMEs): a study on SMEs in Tingkir, Salatiga

2019 ◽  
Vol 9 (2) ◽  
pp. 207
Author(s):  
Maria Entina Puspita ◽  
Joko Pramono
Keyword(s):  
Educational Level ◽  
Small And Medium Enterprises ◽  
Statistical Tests ◽  
Accounting Information ◽  
Primary Data ◽  
Testing Hypotheses ◽  
Factors Affecting ◽  
Medium Enterprises ◽  
The Relationship ◽  
Positive Effect

This study aims to examine the effect of business turnover, business’ age, educational level, accounting knowledge, accounting training and owner motivation on the use of accounting information in Small and Medium Enterprises (SMEs) in Tingkir, Salatiga City. The data were collected using accidental sampling where the respondents were SMEs who were willing as the respondents for this research. This study used primary data in the form of questionnaires for 30 respondents. This is an explanatory study with a quantitative approach to explain the relationship between variables by testing hypotheses and conducting statistical tests. Data were analyzed using multiple linear regression. The results showed that only accounting training was statistically proven to have a positive effect on the use of accounting information for SMEs in Tingkir Salatiga. Other variables such as business turnover, business’ age, educational level, accounting knowledge and motivation were not statistically proven to have an effect on the use of accounting information in these SMEs.

scholarly journals Pemahaman Perpajakan dan Religiusitas Memoderasi Penurunan Tarif Pajak dan Pelayanan Online pada Kepatuhan Wajib Pajak

2021 ◽  
Vol 31 (5) ◽  
pp. 1169
Author(s):  
I Made Dwi Sumba Wirawan ◽  
Gede Yohanes Arygunartha ◽  
Desak Rurik Pradnya Paramitha Nida
Keyword(s):  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Simple Random Sampling ◽  
Tax Rates ◽  
Online Services ◽  
Moderating Variables ◽  
Analysis Technique ◽  
Medium Enterprises ◽  
Positive Effect

This study examines the effect of lowering tax rates and online services on taxpayer compliance and tests the ability to understand taxation and religiosity as moderating variables. The number of samples analyzed was 83 Micro, Small, and Medium Enterprises (MSMEs) which became partners of the Denpasar City Cooperative and UMKM Office. Determination of the sample in this study using probability sampling with simple random sampling method. The analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that the reduction in tax rates and online services has a positive effect on taxpayer compliance. Understanding taxation and religiosity strengthens the reduction in tax rates on taxpayer compliance. However, understanding taxation and religiosity do not moderate the effect of online services on taxpayer compliance. Keywords: Reduction In Tax Rates; Online Services; Obedience; Understanding; Religiosity.

scholarly journals Effect of fairness and knowledge on tax compliance for Micro, Small, and Medium Enterprises (MSMEs)

2020 ◽  
Vol 9 (1) ◽  
pp. 143-150
Author(s):  
Ajeng Rachma Pertiwi ◽  
Syaiful Iqbal ◽  
Zaki Baridwan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Tax Rates ◽  
Self Interest ◽  
Medium Enterprises ◽  
Tax Fairness

This study aims to empirically examine the effect of tax fairness and tax knowledge on tax compliance for Micro, Small and Medium Enterprises (MSMEs). Azmi and Perumal (2008) identified five of tax fairness dimensions: general fairness, exchanges with the government, special provisions, tax rates structure, and self-interest. Tax knowledge related to tax calculation, tax payment, and tax reporting. This study used a survey method by distributing the questionnaire. The sample used was Micro, Small and Medium Enterprises (MSMEs) in Malang city through the cluster random sampling method. The data obtained were 107 respondents who were processed with the help of SPSS 24. Two regression analyses used in this study are multiple linear regression analysis and simple linear regression analysis. The results of the study using multiple linear regression analysis showed that the three dimensions of tax fairness that affect MSMEs compliance are general fairness, tax rates structure, and self-interest. The results from the simple linear regression analysis show that tax knowledge influences MSMEs' compliance.

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