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All Journal Jurnal Akuntansi JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Bilancia : Jurnal Ilmiah Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Pengabdian Kepada Masyarakat (Mediteg) Jurnal Riset Akuntansi Politala Jurnal Humaniora Teknologi Jurnal Humaniora Teknologi Brilliance: Research of Artificial Intelligence International Journal of Research in Vocational Studies (IJRVOCAS) Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) SCIENTIA: Journal of Multi-Disciplinary Science
Noor Amelia
Politeknik Negeri Tanah Laut
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Journal : Bilancia : Jurnal Ilmiah Akuntansi

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PENGARUH PEMAHAMAN ATAS TARIF, MEKANISME PEMBAYARAN, SANKSI, SOSIALISASI DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (STUDI EMPIRIS PADA WAJIB PAJAK UMKM DI KPP PRATAMA BANJARBARU) Ines Saraswati Machfiroh; Eni Suasri; Noor Amelia
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 4 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

Taxes are one of the largest sources of income for the State of Indonesia, and taxes that UMKM include. UMKM taxes are the largest source of state income through taxes because of their role in increasing the welfare of the community and meeting the needs of the community. This research was conducted to determine whether there is an influence between tax rates, tax payment mechanisms, tax sanctions, tax socialization and taxpayer awareness of UMKM taxpayer compliance at KPP Pratama Banjarbaru. In the process of this research was carried out by giving questions through a questionnaire to 100 taxpayers registered at KPP Pratama Banjarbaru. This research uses multiple linear regression analysis techniques which previously carried out the classical assumption test analysis. Based on the results of the analysis that has been carried out, it is stated that the tax rate and tax payment mechanism have a significant effect on taxpayer compliance for UMKM, while tax sanctions, socialization of taxation and awareness of taxpayers do not have an effect on UMKM taxpayer compliance. Pajak menjadi salah satu sumber pendapatan terbesar bagi Negara Indonesia, dan pajak yang UMKM termasuk didalamnya. Pajak UMKM menjadi sumber pendapatan Negara terbesar melalui pajak karena perannya yang mampu meningkatakan kesejahteraan masyarakat dan memenuhi kebutuhan di masyarakat. Penelitian ini dilakukan untuk mengetahui apakah terjadi pengaruh antara tariff pajak, mekanisme pembayaran pajak, sanksi pajak, sosialisasi perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak UMKM di KPP Pratama Banjarbaru. Dalam proses penelitian ini dilakukan dengan cara memberikan pertanyaan melalui kuisioner ke wajib pajak yang terdaftar di KPP Pratama Banjarbaru sebanyak 100 responden. Penelitian ini menggunakan teknik analisa regresi linear berganda yang sebelumnya dilakukan analisa uji asumsi klasik. Berdasarkan hasil analisa yang telah dilakukan, dinyatakan bahwa mekanisme pembayaran pajak memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak bagi UMKM, sedangkan tarif, sanksi, sosialisasi tentang perpajakan dan kesadaran akan wajib pajak tidak memiliki pengaruh terhadap kepatuhan wajib pajak UMKM.
Co-Authors Eka Mun Haryani Eni Suasri Gati Anjaswari Ghalih, Muhammad Ines Saraswati Machfiroh Karolina Miftahul Anisa Muhammad Khofi Mustaqim Mustaqim Neng Ayu Rahmawati Nurmalina, Radna Rina Pebriana Rininda, Bella Puspita RISKA AMALIA Tekad Budiantoro Tekad Budiantoro Vivi Septia Winda Aprianti Yuli Fitriyani