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All Journal JMM (Jurnal Masyarakat Mandiri) EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Ilomata International Journal of Tax and Accounting EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Trends in Accounting Research Jurnal Pajak Vokasi (JUPASI) International Journal of Trends in Accounting Research
Kumala, Ratih
Fakultas Ilmu Administrasi Publik, Institut Ilmu Sosial Dan Manajemen STIAMI
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial

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Pengaruh Pemahaman Peraturan Pajak, Tarif Pajak, Lingkungan, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pada UMKM Ratih Kumala; Ahmad Junaidi
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 1 No. 1 (2020): November 2020
Publisher : CV ODIS

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Abstract

One of the tax receipts received by the state is used to finance development in Indonesia. For development to run smoothly, the revenue received by the state must increase. The large number of taxpayers will affect the increase in revenue sources because the more the number of compliant taxpayers, the more the source of state income. However, an active role, tax rates, environmental taxpayers, and taxpayer awareness are needed in this regard. This study aims to examine the effect of understanding tax regulations, tax rates, the environment, and taxpayer awareness of taxpayer compliance in Micro, Small and Medium Enterprises (MSMEs). This research method uses quantitative descriptive methods. The population of this study is the MSMEs taxpayer who has been operating for at least one year and has a gross circulation not exceeding 4.8 billion rupiahs in one tax year, because this is based on the provisions of PP No. 23 of 2018. The research sample used simple random sampling technique. The data used are primary data taken based on questionnaires distributed by 100 respondents. The results of this study indicate that the variable understanding of tax regulations significantly influence the compliance of MSMEs taxpayers. Then the variable tax rates, environmental taxpayers and taxpayer awareness do not have a significant effect on tax compliance of MSMEs
Co-Authors Agus Subagiyo Agus Subagyo Ahmad Junaidi Aldino Aldino Andayani, Endro ARFAN IKHSAN Dwikora Harjo Ening Budi Herwati Habsul Nurhadi Ibrahim Abu Bakar Islah, Khikmatul Kusyeni, RD Mainita Hidayati Mainita Hidayati Mochamad Sofyan Nur Sari Pandoyo Pandoyo Panji Harapan Agung Pebriana Arimbhi Putri Kemala Dewi Lubis Raden Kusyeni Ridwal Ridwal Ridwal Ridwal Surezna Rawi Syahrijal Hidayat Tiolina Evi Wiwi Diana Safitri Wuwuh Andayani Zainal Arifin Yurdani